Market leading insight for tax experts
View online issue

IFRS — One Year On: At Home and Abroad

 
Gillian Wild Tax Director PricewaterhouseCoopers reflects on where we stand on the first anniversary of the introduction of IFRS and asks what the future may hold
 
This article reflects on where we stand on the first anniversary of the introduction of International Financial Reporting Standards (IFRS) and considers what the future may hold as the Accounting Standards Board (ASB) announces it is putting forward for discussion a 'Big Bang' approach to convergence of UK GAAP and IFRS in 2009.
 
The implications of IFRS and tax are also being debated on a more international scale as the European Commission (EC) continues to develop the concept of a Common Consolidated Corporate Tax Base (CCCTB) and various territories prescribe IFRS for particular entities.
 
Over and above the consequences for corporation...

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top