In a two part article John Lindsay, Linklaters, considers the tax and accounting treatment for convertible and exchangeable securities for accounting periods beginning on or after 1 January 2005
In a two part article John Lindsay Linklaters considers the tax and accounting treatment for convertible and exchangeable securities for accounting periods beginning on or after 1 January 2005
The tax and accounting treatment of convertible and exchangeable securities for both issuers and investors used to be comparatively straightforward. The position has changed following the introduction of international financial reporting standards (IFRS) and FRS 25 (which incorporates IAS 32 into UK GAAP) and FRS 26 (which incorporates IAS 39 except the derecognition provisions into UK GAAP). This means that in order to understand the tax treatment it is first necessary to have an...
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In a two part article John Lindsay, Linklaters, considers the tax and accounting treatment for convertible and exchangeable securities for accounting periods beginning on or after 1 January 2005
In a two part article John Lindsay Linklaters considers the tax and accounting treatment for convertible and exchangeable securities for accounting periods beginning on or after 1 January 2005
The tax and accounting treatment of convertible and exchangeable securities for both issuers and investors used to be comparatively straightforward. The position has changed following the introduction of international financial reporting standards (IFRS) and FRS 25 (which incorporates IAS 32 into UK GAAP) and FRS 26 (which incorporates IAS 39 except the derecognition provisions into UK GAAP). This means that in order to understand the tax treatment it is first necessary to have an...
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