‹ Article 13 - Non Residents Article 14 - Policy Statement on Accounting Profit and Accounting Periods › Part 3: Accounting Profit and Accounting Periods Article 14 - Policy Statement on Accounting Profit and Accounting Periods Article 15 - Accounting Profit Article 16 - Change in Basis of Accounting Article 17 - Accounting Period Article 18 - Deemed Disposals ‹ Article 13 - Non Residents Article 14 - Policy Statement on Accounting Profit and Accounting Periods ›