The Resource The Belgian Accounting Standards Commission pleads for a valuation at 'effective value' upon non-cash contributions

The Belgian Accounting Standards Commission pleads for a valuation at 'effective value' upon non-cash contributions

Label
The Belgian Accounting Standards Commission pleads for a valuation at 'effective value' upon non-cash contributions
Title
The Belgian Accounting Standards Commission pleads for a valuation at 'effective value' upon non-cash contributions
Creator
Subject
Language
eng
Summary
In order to provide an answer to the question as to what the ASC means by the term 'effective value' , used in ASC 126/18, the legal framework at the level of corporate law, registration duty and accounting legislations is recapitulated and then some aspects of Belgian tax law are discussed
Citation source
In: Intertax. - Deventer. - Vol. 30 (2002),
http://library.link/vocab/creatorName
  • Muyldermans, J
  • De Haen, K
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • shares
  • valuation
  • hidden reserves
Label
The Belgian Accounting Standards Commission pleads for a valuation at 'effective value' upon non-cash contributions
Instantiates
Publication
Label
The Belgian Accounting Standards Commission pleads for a valuation at 'effective value' upon non-cash contributions
Publication

Library Locations

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