IAS 7: Statement of Cash Flows - Grant Thornton International

Flows’ (IAS 7, the Standard). A Statement of Cash Flows is part of an entity’s complete set of financial statements in accordance with paragraph 10 of IAS 1 ‘Presentation of Financial Statements’ (IAS 1.10). Further, IAS 7 requires all entities to present a Statement of Cash Flows – with no exceptions (IAS 7.3).

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IFRS Viewpoint - grantthornton.global

IFRS Viewpoint Global Accounting Tax Relevant IFRS IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IAS 1 Presentation of Financial Statements

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Deferred tax – a Chief Financial Officer’s guide to ...

Deferred tax – a Chief Financial Officer’s guide to avoiding the pitfalls Understanding deferred tax under IAS 12 Income Taxes February 2013

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GRANT THORNTON Global expatriate tax guide

Expatriate tax ebook 2014 1 Expatriates taking up employment in Albania will be subject to comprehensive rules and in most cases employment visa requirements.

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Get ready for IFRS 9 - Grant Thornton International

Get ready for IFRS 9 4 Issue 2 March 2016 IFRS 9 (2014) requires an entity to recognise a loss allowance for expected credit losses on: • debt instruments measured at

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IFRS Viewpoint - grantthornton.global

4 IFRS Viewpoint 8: February 2018 Topic Drop in corporate tax rate 100% capital allowances Repeal of Alternative Minimum Tax (AMT) Net Operating Losses (NOL)

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International indirect tax guide - Audit, Tax & …

International indirect tax guide 1 Ready to respond: Managing complexity and change in indirect taxation Indirect taxation is becoming ever more complicated, varied between jurisdictions and prone to

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Standing up to scrutiny: BEPS country-by-country …

At first glance, the country-by-country reporting required under the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) Action Plan would appear to be relatively risk- and trouble-free.

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Taxing the digital economy - grantthornton.global

The digital economy is the new frontier of taxation. Yet, the OECD BEPS Action 1, ‘Addressing the tax challenges of the digital economy’ offers little in the way of specific guidance beyond asking its member states to come together to ‘establish

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Women in business: the value of diversity

Our recommendations The data shows the differences in return on assets for companies with and without women directors. It covers the FTSE 350, S&P 500 and CNX 200.

Standard Bank Group ANNUAL FINANCIAL STATEMENTS …

In accordance with the Companies Act, the directors are responsible for the preparation of the annual financial statements. These annual financial statements conform to IFRS as issued by the International Accounting Standards Board (IASB), the South African Institute of

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Examples of Auditors’ Reports on Financial Statements

The financial statements have been prepared in accordance with the tax basis of accounting in Country X to assist the partners of ABC Partnership in preparing their individual income tax returns. The financial statements and related auditor’s re port may not be suitab le …

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Sample Financial Statements from PPC –Preparing Nonprofit ...

then ended, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. All information included in these financial statements is the representation of the management of Habitat House, Inc.

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INTERNATIONAL STANDARD ON AUDITING 700 FORMING …

the financial statements as a whole are free from material misstatement, the auditor shall modify the opinion in the auditor’s report in accordance with ISA 705. 18. If financial statements prepared in accordance with the requirements of a fair presentation framework do not achieve fair presentation, the auditor shall

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Forming an Opinion and Reporting on Financial Statements

Forming an Opinion and Reporting on Financial Statements 1031 Auditor’s Report.21 Theauditor'sreportshouldbeinwriting.(Ref:par..A23–.A24) Auditor’s Report for Audits Conducted in Accordance With GAAS

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Financial statements - BP

• The financial statements have been prepared in accordance with the requirements of the Companies Act 2006 and, as regards the group financial statements, Article 4 of the IAS Regulation. We have audited the financial statements of BP p.l.c. which comprise the: • Group income statement; • Group statement of comprehensive income;

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