IFRS Viewpoint

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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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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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

  Economy, Digital, Digital economy

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.

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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2019 Example Financial Statements

The Example Financial Statements use the terminology in IAS 1 ‘Presentation of Financial Statements’. However an entity may use other titles (eg ‘balance sheet’ instead of ‘statement of financial position’) for the statements identified in IAS 1 (IAS 1.10). IAS 1.38A requires an entity to present, at a minimum,

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Provisions, Contingent Liabilities and ContingentAssets

Provisions, Contingent Liabilities and ContingentAssets This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued by the International Accounting Standards Committee in September 1998. It replaced parts of IAS 10

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Provisions, Contingent Liabilities and Contingent Assets

Recognition of Liabilities Arising from Local Government and Government Existing Public Policies, Budget Policies, Election Promises or Statements of Intent Aus26.1 – Aus26.2 Contingent Liabilities 27 – 30 Contingent Assets 31 – 35 Measurement Best Estimate 36 – 41 Risks and Uncertainties 42 – 44 Present Value 45 – 47

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IAS 37 ‘Provisions,

contingent liabilities are at the forefront of the financial statement effects of key issues such as climate change and regulatory action. Issues relating to compliance with IAS 37 ‘Provisions, Contingent Liabilities and Contingent Assets’ have featured in the FRC’s ‘top ten’ findings for several years.1 We

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HKAS 37 Provisions, Contingent Liabilities and Contingent ...

Provisions, Contingent Liabilities and Contingent Assets Objective The objective of this Standard is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to the financial statements to enable users ...

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In Brief: Deferred Tax related to Assets and Liabilities ...

Applying IAS 37 Provisions, Contingent Liabilities and Contingent Assets, a company recognises a provision of CU100 regarding a legal dispute.2 The company receives a deduction for tax purposes only when it makes payments to settle the legal dispute. The company determines that the tax base of the provision is nil (carrying

  Asset, Liabilities, Contingent, Contingent liabilities and contingent assets

Provisions, Contingent Liabilities and Contingent Assets ...

Provisions, Contingent Liabilities and Contingent Assets 565 (a) the scope of a business undertaken by an enterprise; or (b) the manner in which that business is conducted. 11. An obligation is a duty or responsibility to act or perform in a certain way. Obligations may be legally enforceable as a consequence of a binding

  Asset, Liabilities, Contingent, Contingent liabilities and contingent assets