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
Resource Information
The item The Belgian Accounting Standards Commission pleads for a valuation at 'effective value' upon non-cash contributions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The Belgian Accounting Standards Commission pleads for a valuation at 'effective value' upon non-cash contributions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- The Belgian Accounting Standards Commission pleads for a valuation at 'effective value' upon non-cash contributions
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Belgian-Accounting-Standards-Commission/Ix0rzK1z7MA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Belgian-Accounting-Standards-Commission/Ix0rzK1z7MA/">The Belgian Accounting Standards Commission pleads for a valuation at 'effective value' upon non-cash contributions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Belgian-Accounting-Standards-Commission/Ix0rzK1z7MA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Belgian-Accounting-Standards-Commission/Ix0rzK1z7MA/">The Belgian Accounting Standards Commission pleads for a valuation at 'effective value' upon non-cash contributions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
