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imported>Doug Williamson |
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| 1. ''Tax''.
| | Project Finance. |
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| A formal choice communicated by a taxpayer to a tax authority, to use a particular (beneficial) tax rule.
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| 2. ''Financial reporting''.
| | == See also == |
| | * [[Project finance]] |
| | * [[PE]] |
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| A choice about an accounting treatment, which must be formally evidenced and will not normally be readily reversible.
| | [[Category:Corporate_finance]] |
| | | [[Category:Corporate_finance]] |
| For example, an election under IFRS 9 to classify certain items as Fair value through other comprehensive income (FVTOCI).
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| == See also ==
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| * [[Claims and elections]]
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| * [[Determination]]
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| * [[FVTOCI]]
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| * [[Financial reporting]]
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| * [[IFRS 9]]
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| * [[IFRS: issues for the treasurer]]
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| * [[Tax computation]]
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Revision as of 20:28, 15 July 2014
Project Finance.
See also
