In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 Segment Reporting, which had originally been issued by the International Accounting Standards Committee in August 1997. IAS 14 Segment Reporting replaced IAS 14 Reporting Financial Information by Segment, issued in August 1981. In November 2006 the Board...
Read MoreIn April 2001 the International Accounting Standards Board (Board) adopted IAS 35 Discontinuing Operations, which had originally been issued by the International Accounting Standards Committee in June 1998. In March 2004 the Board issued IFRS 5 Non‑current Assets Held for Sale and Discontinued Operations to replace IAS 35. Other...
Read MoreIn April 2001 the International Accounting Standards Board (Board) adopted IAS 22 Business Combinations, which had originally been issued by the International Accounting Standards Committee in October 1998. IAS 22 was itself a revised version of IAS 22 Business Combinations that was issued in November 1983. In March 2004...
Read MoreIn February 2004 the International Accounting Standards Board (Board) issued IFRS 2 Share‑based Payment. The Board amended IFRS 2 to clarify its scope in January 2008 and to incorporate the guidance contained in two related Interpretations (IFRIC 8 Scope of IFRS 2 and IFRIC 11 IFRS 2—Group and Treasury...
Read More13/04/2017 – Approximately 300 participants, representing over 100 delegations from countries, jurisdictions and international organisations, as well as representatives from the business community and academia, gathered in Paris for the fourth meeting of the OECD Global Forum on VAT on 12-14 April 2017. The keynote address at this meeting was delivered...
Read MoreIntangibles are one of the most challenging topics in the transfer pricing area, both from a theoretical perspective and because of the number and size of the disputes that arise in relation to their recognition and valuation. This became obvious in the OECD project on the transfer pricing aspects...
Read MoreNumber: 12 Date: 23.10.2019 TAX CIRCULAR NO: 2019/12 SUBJECT MATTER: The General Communique Under the Code of Tax Procedure No. 509 on Electronic Document Practices was promulgated on 19.10.2019. The General Communique Under the Code of Tax Procedure No. 509, which contains...
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