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ATOZ Tax Advisers
On 7 May 2020, the Luxembourg Parliament passed the draft law n°7540 which relates to the extension of certain deadlines relating to accounting obligations of entities of the financial...
ATOZ Tax Advisers
On 26 March 2020, a draft law n°7540 was submitted to the Chambre des Députés of Luxembourg (Draft Law n°7540), which relates to the extension of certain deadlines relating to accounting...
Intertrust
In today's world of ever-expanding accounting complexity and growth in competitive global markets, deciding whether to outsource your company's consolidation needs can be a difficult
KPMG Luxembourg
With the adoption of IFRS 3 Business Combinations in 2004, the International Accounting Standards Board (IASB) abolished the amortization of goodwill
KPMG Luxembourg
The International Accounting Standards Board (IASB) has recently published its proposed amendments to IFRS 17 Insurance Contracts
KPMG Luxembourg
When the IASB published IFRS 16 Leases, I doubt they imagined the huge debate that would ensue over something as seemingly simple as a company car.
KPMG Luxembourg
IFRS 9 has now been applicable for over a year, but some of its changes have often been either overseen or neglected—even when they could have a material impact on the accounts.
KPMG Luxembourg
Several major new IFRS standards have become effective recently or will do so soon and, as is the case for every new standard ...
KPMG Luxembourg
The new standards on lease accounting are here. They became effective on 1 January 2019 for calendar year-end companies.
KPMG Luxembourg
As we've seen over the last few months, IFRS 16 has brought about a lot of changes to the existing treatment of leases, especially for lessees
KPMG Luxembourg
Will IFRS 9 end up discouraging investors? I asked that question in another article a few months ago in a discussion of the new requirements, which relate to the accounting treatment of equity investments under IFRS 9.
KPMG Luxembourg
As you may have noticed, IFRS accounting is often not straightforward. Preparers frequently lose time digging ...
KPMG Luxembourg
As I'm sure everyone is well aware, IFRS 16 is now effective for annual periods beginning on or after 1 January 2019.
KPMG Luxembourg
The hype today around IFRS 9 and 15 is, at times, reminiscent of how IFRS 10 was received when it went live five years ago.
KPMG Luxembourg
In my last article, I discussed how the IASB aims to significantly improve financial statement disclosures and to provide the preparers with clearer guidance on applying the requirements set out in accounting standards.
KPMG Luxembourg
In June 2018, the International Financial Standards Board (IASB) published its discussion paper on financial instruments with characteristics of equity (FICE).
KPMG Luxembourg
Reserved, technical, conservative… is generally what comes to mind when picturing the writer of an accounting standard.
KPMG Luxembourg
Not too long ago, the hype around digital currencies exploded, with bitcoin being the flagship cryptocurrency in popular conversation.
KPMG Luxembourg
Tuning up the communication of financial reporting is the main project of the International Accounting Standards Board (IASB) at the moment.
KPMG Luxembourg
After IFRS 9 Financial Instruments amended the accounting treatment of equity investments, the International Accounting Standards Board (IASB) decided that such investments are, by default...
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