Three quarters of business leaders would pay more taxes in exchange for greater clarity from authorities on what is acceptable. And while few expect a global agreement any time soon, the majority would like to see their governments take unilateral action to help achieve this aim.
Francesca Lagerberg says the global backlash against corporate tax avoidance means companies that trade across borders need to get their tax affairs in order sooner rather than later
This issue provides the continuation of the requirements of MFRS 139 Financial Instruments: Recognition and Measurement on trade receivables and the related impairment model.
This issue reflects the requirements of MFRS 139 Financial Instruments: Recognition and Measurement on trade receivables and the related impairment model.