In this second part of a two-part article John Lindsay, Linklaters, considers the accounting and tax treatment which can apply for investors in convertible and exchangeable securities
In this second part of a two-part article John Lindsay Linklaters considers the accounting and tax treatment which can apply for investors in convertible and exchangeable securities
As in the case of an issuer the tax treatment for an investor for accounting periods beginning on or after 1 January 2005 will depend on the accounting treatment which it adopts in its accounts. This article first considers the range of possible accounting treatments that an investor could adopt and then considers the tax treatment.
An investor will not be required to prepare its individual company accounts in accordance with International Financial Reporting Standards (IFRS)...
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In this second part of a two-part article John Lindsay, Linklaters, considers the accounting and tax treatment which can apply for investors in convertible and exchangeable securities
In this second part of a two-part article John Lindsay Linklaters considers the accounting and tax treatment which can apply for investors in convertible and exchangeable securities
As in the case of an issuer the tax treatment for an investor for accounting periods beginning on or after 1 January 2005 will depend on the accounting treatment which it adopts in its accounts. This article first considers the range of possible accounting treatments that an investor could adopt and then considers the tax treatment.
An investor will not be required to prepare its individual company accounts in accordance with International Financial Reporting Standards (IFRS)...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
