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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
IFRS IFRS - Alternative performance measures
Preparers of financial statements are now having to think about how, where and what form they should report COVID-19 in their financial statements. We believe
retailing companies Retail: Navigating the impact of COVID-19
The retail industry is currently in a period of disruption unique in its scale and severity. The global outbreak of COVID-19 has impacted parts of the industry