Financial statements and POEM: Difference between pages

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''Accounting''.
''Tax''


1.
Place of Effective Management.


Commonly called 'the accounts'.  Under International Accounting Standards (IAS) a full set of 'financial statements' consists of the primary financial statements and the notes.
The place where effective management and control of a taxable corporate body is carried on, for the purposes of the OECD model tax convention.
 
Financial statements show the financial position of the reporting entity at the end of the reporting period and its performance for the period under review.
 
 
2.
 
More broadly, any statement expressed in financial terms.  




== See also ==
== See also ==
* [[Accounts]]
* [[Organisation for Economic Co-operation and Development]]
* [[Audit]]
* [[Permanent establishment]]
* [[Auditors’ report]]
* [[Balance of payments]]
* [[Balance]]
* [[Balance sheet]]
* [[Cash flow statement]]
* [[CertICM]]
* [[Disclosure]]
* [[Event after the balance sheet date]]
* [[Financial analysis]]
* [[Financial reporting]]
* [[Financial Reporting Standard]]  (FRS)
* [[International Accounting Standards]]  (IAS)
* [[International Financial Reporting Standards]]  (IFRS)
* [[Income statement]]
* [[Notes]]
* [[Primary statements]]
* [[Profit and Loss account]]
* [[Statement of cash flows]]
* [[Statement of changes in equity]]
* [[Statement of comprehensive income]]
* [[Statement of financial position]]
* [[Summary financial statements]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Taxation]]

Revision as of 11:00, 17 December 2013

Tax

Place of Effective Management.

The place where effective management and control of a taxable corporate body is carried on, for the purposes of the OECD model tax convention.


See also

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