Tax consequences of adopting IFRS : investment property as a test case
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The work Tax consequences of adopting IFRS : investment property as a test case represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Tax consequences of adopting IFRS : investment property as a test case
Resource Information
The work Tax consequences of adopting IFRS : investment property as a test case represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Tax consequences of adopting IFRS : investment property as a test case
- Language
- eng
- Summary
- This article focuses on the possible fiscal consequences of accepting IAS 40, according to which investment property assets may be valued at fair value rather than historic value. The fiscal meaning is that unrealized gains may be recorded as part of the reporting entity's income, which serves as the basis for calculating taxable income, contrary to the principle of realization. The article reviews how countries (United Kingdom, Ireland, the United States, Finland, Italy, Germany) have dealt with adoption of international financial reporting standards (IFRS), and their theoretical impact on tax law
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 76 (2014),
- Geographic coverage
- International
- Language note
- English
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