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DISTRESSED SECTORS The new normal: how COVID-19 has impacted retail
It is safe to assume that for the majority of retail businesses, 2020 has offered some unique challenges. Lockdowns resulting from the COVID-19 pandemic have
SHORT-TIME WORK PHASE III First information about short-time work phase III
The social partners have agreed to extend short-time work. Phase III of short-time work can be applied for from October 1st.
IFRS.Alerts IFRS: Latest Alerts
The International Accounting Standards Board (IASB) regularly publishes new International Financial Reporting Standards (IFRS), Interpretations of Standards
Blog.VAT BMF: Clarification on individual questions regarding the temporary reduction of VAT to 5%
In an information letter (GZ 2020-0.457.789 dated 20.07.2020), the Federal Ministry of Finance (BMF) answered further detailed questions on the temporary
IFRS IFRS: Insights into IFRIC 23
Effective for financial years beginning on or after 1 January 2019, IFRIC 23 ‘Uncertainty Over Income Tax Treatments’ (‘the Interpretation’) requires entities
IFRS IFRS - COVID-19: Going concern considerations
The impact of COVID-19 is expected to have a significant impact on the going concern assumption for a large number of entities. Some entities which were