The Resource Thin capitalisation rules and the introduction of international financial reporting standards : a New Zealand perspective

Thin capitalisation rules and the introduction of international financial reporting standards : a New Zealand perspective

Label
Thin capitalisation rules and the introduction of international financial reporting standards : a New Zealand perspective
Title
Thin capitalisation rules and the introduction of international financial reporting standards : a New Zealand perspective
Creator
Subject
Language
  • eng
  • eng
Summary
This article examines the changes in the International Financial Reporting Standards (IFRSs)and their impact on the New Zealand thin capitalisation provisions. In particular, it examines the changes in the IFRSs concerning the measurement and valuation of assets and the effect on the safe harbour provisions. In addition, the article considers the implications for tax advisers and their clients in complying with the new standards and the transitional issues involved
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 12 (2006),
http://library.link/vocab/creatorName
  • Nethercott, L
  • Smith, A.M.C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • accounting principles
  • IFRS
  • safe harbour
Label
Thin capitalisation rules and the introduction of international financial reporting standards : a New Zealand perspective
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2006/K-N/NEWZEJOO/1_61-77.zip
Publication
Note
20060516

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