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The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in IAS 36.

This article provides a summary of the IAS 36 disclosure requirements and highlights particular areas of focus for regulators, including select illustrative examples for these areas of focus.

Providing awareness of new Standards, Interpretations that have been issued and amendments made to existing ones.

The International Sustainability Standards Board (ISSB) provides an update on IFRS sustainability disclosure standards.

Special tax regime for High Net Worth Individuals (HNWI) becoming a tax resident of Italy.

An overview of transfer pricing rules in Australia and who to contact for expert guidance.

Guidance on safe harbours and penalty relief; Public consultation document on the Global Anti-Base Erosion (GloBE) information return; and Public consultation document on tax certainty for the GloBE Rules, released as part of the OECD long-anticipated implementation package for Pillar 2.

This article in our ‘Insights into IFRS 8’ series sets out an illustrative example of interim segment reporting disclosures.

This article in our ‘Insights into IFRS 8’ series sets out illustrative disclosures under IFRS 8 for a fictional entity Illustrative Corporation Ltd and its subsidiaries (the Group).

The first set of proposed European Sustainability Reporting Standards (ESRS) standards that were developed by the European Financial Reporting Advisory Group (EFRAG) were delivered to the European Commission (EC).

We are pleased to share a summary of the IFRS Foundations update on the International Sustainability Standards Board (ISSB) progress toward their objectives.

Helping expatriates understand their tax obligations in order to avoid the financial or legal trouble that could arise from either overpaying or falling short on their tax obligations in Taiwan.

Rounding up the outcomes of the 2022 UN Climate Change Conference, we look at the advances, agreements and challenges of November’s global summit in Egypt.

Given the need to find out how much the tax bill could rise under Pillar 2 and with the compliance demands likely to put systems under severe strain, the case for getting preparations underway is compelling.

Five actions businesses can take now to ease the path to implementation, avoid needless upheaval and strengthen competitiveness ahead.

So why is Pillar 2 so strategically critical and how can businesses turn a potential challenge into a source of competitive advantage?