The Resource Amendments to the taxation of derivatives in Finland : recognition at fair value extended

Amendments to the taxation of derivatives in Finland : recognition at fair value extended

Label
Amendments to the taxation of derivatives in Finland : recognition at fair value extended
Title
Amendments to the taxation of derivatives in Finland : recognition at fair value extended
Creator
Subject
Language
eng
Summary
New Finnish provisions effective from 1 January 2009 subject unrealized gains and losses of financial instruments held for trading purposes, including derivatives, to taxation if the gains and losses are recognized in the profit and loss statement of the company. As the tax treatment of derivatives is linked to the accounting treatment, this article considers, in addition to the taxation of derivatives, the accounting principles concerning these instruments
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 11 (2009),
http://library.link/vocab/creatorName
Lahdenperä, O
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • derivative financial instrument
  • fair value
Label
Amendments to the taxation of derivatives in Finland : recognition at fair value extended
Instantiates
Publication
Label
Amendments to the taxation of derivatives in Finland : recognition at fair value extended
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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