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Climate scientists are unambiguous about the need for rapid reductions in carbon emissions to meet the aim of limiting average levels of global warming to 1.5 degrees Celsius.
The last decade has seen large multinationals making the headlines regarding the amount of corporation tax they pay, or don’t pay, but how have recent global tax announcements changed the landscape of international tax?
The Go For It programme, the free scheme that provides advice to would be entrepreneurs was recently celebrating having supported almost 9,000 entrepreneurs over the past four years.
As we move towards phased returns to the office and other flexible working arrangements, many of us will face some challenges and concerns when adapting to the change this brings.
With all the challenges presented by both Brexit and the coronavirus pandemic, the UK Budget announced back in Spring 2021, has received little press attention.
IAS 36 ‘Impairment of Assets’ sets out the requirements entities should follow prior to concluding if an asset should be written down in the financial statements (ie impaired). However, due to the complex nature of the standard, the requirements of IAS 36 can be challenging to apply in practice.
IAS 36 ‘Impairment of Assets’ provides the guidance for carrying out impairment reviews of assets (both tangible and intangible). IAS 36 is not a new Standard, and while many of its requirements have been extensively commented on, IAS 36’s guidance is detailed, prescriptive and complex in some areas, and therefore frequently challenging to apply in practice.