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IFRS 16 IFRS 16: Presentation and disclosure
This article is on 'Presentation and disclosure'. IFRS 16 requires lessees and lessors to provide information about leasing activities within their financial statements. The Standard explains how this information should be presented on the face of the statements and what disclosures are required. In this article we identify the requirements and provide a series of examples illustrating one possible way the note disclosures might be presented.
Advisory M&A half-yearly dealtracker food, beverage & agriculture sectors
In our half-yearly dealtracker update we analyse mergers and acquisitions for the food, beverage & agriculture sectors.
Tax Legislative proposal published on combatting hybrid mismatches
In late 2018, the Dutch parliament implemented the provisions of the first European Anti-Tax Avoidance Directive (ATAD 1) which entered into force on January 1, 2019. These rules aim to combat several possible tax avoidance structures, such as creating high deductible interest expenses or using controlled entities in low tax jurisdiction for certain transactions. Further, on July 2, 2019, the Dutch government published the legislative proposal on the implementation of the of the second European Anti-Tax Avoidance Directive (ATAD 2). This directive aims to combat tax avoidance by means of hybrid entities or hybrid instruments.
Tax Digital taxation risks double taxation for all businesses
Governments and tax authorities are scrambling to keep pace with the increasing digitisation of the global economy, and as they respond in disparate ways it's businesses that will face the burden.
IFRS Example Financial Statements 2019
The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the presentation of a complete set of financial statements.
Advisory M&A quarterly dealtracker high tech industry
In our quarterly dealtracker update we analyse mergers and acquisitions for the high tech industry.