The Resource Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes
Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes
Resource Information
The item Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes 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 Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes 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
- The Dutch Supreme Court recently issued a ruling in the Cacao beans case, which concerned the accounting treatment for tax purposes of certain hedge contracts. In addition to an analysis of this significant case, the authors provide a brief introduction to the basic principles of Dutch tax accounting. The relevant case law in this respect and the basic rules for hedge accounting under International Financial Reporting Standards are also considered
- Language
- eng
- Label
- Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes
- Title
- Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes
- Language
- eng
- Summary
- The Dutch Supreme Court recently issued a ruling in the Cacao beans case, which concerned the accounting treatment for tax purposes of certain hedge contracts. In addition to an analysis of this significant case, the authors provide a brief introduction to the basic principles of Dutch tax accounting. The relevant case law in this respect and the basic rules for hedge accounting under International Financial Reporting Standards are also considered
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 11 (2009),
- http://library.link/vocab/creatorName
-
- Peelen, S
- Kasteren, B. van
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- financial instrument
- tax accounting
- IFRS
- Label
- Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes
- Label
- Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes
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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/Of-hedges-and-cacao-beans--Supreme-Court-ruling/3GSGDM_cKTc/" 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/Of-hedges-and-cacao-beans--Supreme-Court-ruling/3GSGDM_cKTc/">Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes</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="https://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/Of-hedges-and-cacao-beans--Supreme-Court-ruling/3GSGDM_cKTc/" 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/Of-hedges-and-cacao-beans--Supreme-Court-ruling/3GSGDM_cKTc/">Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
