Gillian Wild, Tax Director at PricewaterhouseCoopers, considers the impact of International Financial Reporting Standards on the corporation tax liabilities of UK companies
Gillian Wild Tax Director at PricewaterhouseCoopers considers the impact of International Financial Reporting Standards on the corporation tax liabilities of UK companies
This article considers the impact of International Financial Reporting Standards (IFRS) on the corporation tax liabilities of UK companies. It suggests how a logical approach can help a company to determine the scope of any impact and make informed decisions about any effect on its cash payments for corporation tax purposes.
First a recap on why IFRS has an impact on UK corporation tax liabilities.
For periods of account beginning on or after 1 January 2005 a UK company may adopt IFRS in...
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Gillian Wild, Tax Director at PricewaterhouseCoopers, considers the impact of International Financial Reporting Standards on the corporation tax liabilities of UK companies
Gillian Wild Tax Director at PricewaterhouseCoopers considers the impact of International Financial Reporting Standards on the corporation tax liabilities of UK companies
This article considers the impact of International Financial Reporting Standards (IFRS) on the corporation tax liabilities of UK companies. It suggests how a logical approach can help a company to determine the scope of any impact and make informed decisions about any effect on its cash payments for corporation tax purposes.
First a recap on why IFRS has an impact on UK corporation tax liabilities.
For periods of account beginning on or after 1 January 2005 a UK company may adopt IFRS in...
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:
