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IFRS 9 Financial Instruments - BDO GlobalIFRS 9 Replaces The Rules Based Model In IAS 39 With An Approach Which Bases Classification And Measurement On The Business Model Of An Entity, And On The Cash Flows Associated With Each Financial Asset. This Has Resulted In: I. Elimination Of The ‘held To Maturity’, ‘loans And Receivables’ And ‘available-for-sale’ Categories. Jan 1th, 2024ISSUE 1 WWW.BDO.GLOBAL INDIRECT TAX NEWSINDIRECT TAX NEWS AUSTRALIA GST ON INTANGIBLES, SERVICES, AND LOW VALUE IMPORTED GOODS U ... (with A GST-exclusive Customs Value Of Less Than AUD 1,000) To Australian Consumers May Be Subject To GST, Regardless Of ... Containing A Detailed Description Of The Activities, The Personnel, The Way Of Working ... Jan 2th, 2024ASPE - IFRS: A Comparison - BDO CanadaSection 1591 Has More Scope Exemptions Than IFRS 10. The Definition Of Control Under ASPE And IFRS Is Different And IFRS Provides Significantly More Guidance On The Factors To Consider In Determining Control. Under ASPE, A Parent Company Has An Accounting Policy Choice In How To Account For Its Subsidiaries, While Under IFRS A Parent Apr 2th, 2024.
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ISSUE 2 WWW.BDO.GLOBAL INDIRECT TAX NEWS2 INDIRECT TA NEWS 2 Dear Readers, W Elcome To The Summer Edition Of BDO Indirect Tax News. While There Haven't Been Many Material Developments On The Indirect Taxes Front Over Recent Months, The Lead In To The Brexit Negotiations In Late June Has Attracted Lots Of Speculation Regarding How The Remaining 27 European Union Member States Mar 1th, 2024ISSUE 3 WWW.BDO.GLOBAL INDIRECT TAX NEWSWWW.BDO.GLOBAL INDIRECT TAX NEWS EGYPT VAT INTRODUCED IN EGYPT V AT Was Introduced In Egypt With Effect From 8 September 2016, Replacing Sales Tax, Its Previous Indirect Tax Regime. The New Tax Law Is Part Of An Economic Reform Programme Package Aimed At Reducing The Country's Budget Deficit And Is Expected To Jan 2th, 2024HKFRS / IFRS UPDATE 2020/09 - BDOIMPLICATIONS OF COVID -19 FOR LESSORS (HKFRS/IFRS 16 LEASES) BACKGROUND . On 28 May 2020, The IASB Issued Amendments To IFRS 16, Which Provide Relief For Lessees In Accounting For Rent Concessions Granted As A Direct Consequence Of COVID - 19. The HKICPA Issued The Equivalent Amendments To HKFRS 16 On 4 June 2020. The Feb 1th, 2024.
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