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Tax New EU mandatory disclosure requirements for reportable cross border arrangements
New EU mandatory disclosure requirements, commonly known as “DAC6”, have been introduced to require intermediaries and taxpayers to disclose reportable cross
Article Spring Statement 2020
This afternoon, he announced a ‘mini-budget’ which, as expected, focused on a package of short-term measures to combat the ongoing economic impact of Covid-19.
IFRS COVID-19 accounting considerations for CFOs: Government grants
As a response to the COVID-19 global pandemic, governments around the world are implementing measures to help businesses and economies get through it. The
IFRS Understanding the impact of COVID-19 on your 2020 deferred tax provision
This article sets out four key areas of your tax provision that could be affected by the impacts of COVID-19. More specifically we focus on how government
COVID-19 COVID-19 accounting for lease modifications
The COVID-19 pandemic is requiring those responsible for the preparation of financial statements to reconsider whether assumptions and assessments previously
COVID-19 IASB amends IFRS 16 to provide relief during COVID-19
The IASB has published an amendment ‘COVID-19 -Related Rent Concessions (amendment to IFRS 16)’ (the amendment). The amendment adds a practical expedient to