According to this order, the entities resulting from the reorganization of state-owned legal entities can apply IFRS regulations. Order of the Minister of Finance amending and completing certain regulations on financial and accounting documents This order aims to align the archiving period of the man...
• Ind As 117 (IFRS 17) and its implications on the insurance companies in India • Discussion on the tax (direct, indirect, transfer pricing) implications of adoption of Ind AS 117 (IFRS 17) • Recent judicial precedents and circulars/notifications relevant from an insurance industry persp...
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This study examines firms’ voluntary disclosure of tax loss carryforward (TLCF) information. We measure the content and presentation of TLCF informat
The amendments will confirm support of the IFRS 17 accounting standards with the exception of a new reserve known as the contract services margin (the “CSM”). Without the exception, profits embedded in the CSM would be deferred for income tax purposes and gradually released into income over ...
The main objective is to check if the state budget is affected consistently, and also take a look on the economic effects of IFRS adoption gained by companies, especially on evolution of rate-of-equity and short-term financing policy.Burca Valentin...
provided. Further, for benchmarking analyses that seek to observe insurance/reinsurance company’s profitability, it will be important to monitor financial results for years analysed pre- and post-IFRS 17 and explain in documentation where trends in profitability are impacted by chang...
they would significantly increase taxes on US multinational companies. Their prospects for enactment, however, appear dim, given the current composition of Congress. Nonetheless, taxpayers should keep track of these proposals. The fact that these proposals appeared in past legislation and budgets indicat...
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