Ernst & Young Monthly News September 2007
E-News
(PDF English, 549 kB)
What are the attributes that principles-based standards must have, and the financial reporting environment needed if they are to work successfully? What issues
did the IASB discuss during its June and July meetings? What is new on the technical side? Amongst others, Kevin McBeth, a project manager at the US
Financial Accounting Standards Board, talks about the measurement phase of the joint IASB/FASB conceptual framework project.
(PDF English, 158 kB)
IFRIC D21 – Real Estate Sales
(PDF English, 80 kB)
IFRIC Interpretation 13 Customer Loyalty Programmes
(PDF English, German, French, 68 kB)
Agreement of the free movement of persons: current developments
(PDF English, 153 kB)
Major developments: common consolidated corporate tax base; cross-border securities trading; EU tax-"own resources"; tax rate competition; oil windfall
taxes/direct tax: country update/indirect tax: VAT: latest EU developments
(HTML English)
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