Archive

  • UK set to adopt IASB's Pillar 2 tax reporting relief

    14 July 2023

    UKEB gives tentative approval while FRC amends accounting standards to bring in temporary relief from the accounting of deferred taxes arising from the OECD's Pillar Two tax reform

  • ACCA calls for review of intangible assets accounting standard

    29 May 2023

    Aaron Saw, senior subject manager on corporate reporting, says definitions need to be added and terminology needs to be tightened in IAS 38 Intangible Assets