IAS 39 and Tax arbitrage: Difference between pages

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imported>Doug Williamson
(Future proof: changed 'IAS 39 will be largely' to 'IAS is largely')
 
imported>Doug Williamson
(Create the page. Source: Common Consolidated Corporate Tax Base page.)
 
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International Accounting Standard 39, dealing with financial instruments: recognition and measurement.
A form of cross-border tax avoidance, or tax planning, which takes advantage of differences in tax between different jurisdictions.
 
IAS 39 is largely superseded by the 2014 revised IFRS 9 'Financial Instruments' which comes into full effect from January 2018.  




== See also ==
== See also ==
* [[ALFV]]
* [[Arbitrage]]
* [[Available-for-sale]]
* [[Common Consolidated Corporate Tax Base]]
* [[FRS  5]]
* [[FRS 26]]
* [[Hedge effectiveness]]
* [[Held for trading]]
* [[Held-to-maturity]]
* [[HFT]]
* [[IAS 18]]
* [[IAS 32]]
* [[IFRS  9]]
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
* [[International Financial Reporting Standards]]
* [[Loans and receivables]]
* [[MCT]]
* [[Recognition]]
 
 
===Other links===
[http://www.treasurers.org/node/3333 IAS 39 implementation experience reported by ACT members, 2005]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Revision as of 09:33, 8 April 2015

A form of cross-border tax avoidance, or tax planning, which takes advantage of differences in tax between different jurisdictions.


See also

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