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

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
Creator
Subject
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
Instantiates
Publication
Label
Of hedges and cacao beans : Supreme Court ruling on hedge accounting for tax purposes
Publication

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