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financial reporting News

FASB Issues New Standard For Variable Interest Entities

by Mike Godfrey,, Washington

Friday, November 2, 2018

The Financial Accounting Standards Board (FASB) on October 31 issued Accounting Standards Update 2018-17, intended to reduce the cost and complexity of financial reporting associated with consolidation of variable interest entities (VIEs), for which consolidation is not based on a majority of voting rights. Read Full Story


Panama Updates Transfer Pricing Reporting Form

by Ulrika Lomas,, Brussels

Friday, April 27, 2018

Panama's General Revenue Directorate has released a new version of its transfer pricing Form No 930, which must be used to present information on the pricing of cross-border transactions between related parties. Read Full Story


UK Firms' Financial Reporting More Transparent: FRC

by Amanda Banks,, London

Monday, October 30, 2017

Whilst corporate reporting by large listed companies is generally good, detailed explanations and clarity could still be better, according to the Financial Reporting Council's recently released Annual Review of Corporate Reporting. Read Full Story


Australia To Tackle Illegal Phoenixing Activity

by Mary Swire,, Hong Kong

Tuesday, September 12, 2017

The Australian Government has announced a package of reforms to deter and penalize illegal phoenixing activity. Read Full Story


Australia Consults On Beneficial Ownership Reporting Options

by Mary Swire,, Hong Kong

Monday, February 13, 2017

The Australian Government has launched a consultation on how to improve transparency surrounding the beneficial ownership of companies. Read Full Story


Irish FinMin Guides On New Beneficial Ownership Rule

by Jason Gorringe,, London

Monday, February 6, 2017

The Irish Finance Ministry has issued guidance on a new EU anti-money laundering regulation on the reporting of beneficial ownership information. Read Full Story


Canadian Tax Breaks Benefit Wealthy Most, Says Study

by Mike Godfrey,, Washington

Friday, December 9, 2016

Canada's personal income tax expenditures disproportionately benefit the top 50 percent of income earners, according to a new report by the Canadian Centre for Policy Alternatives. Read Full Story


Australia Eases Reporting Burden For Charities

by Mary Swire,, Hong Kong

Monday, October 3, 2016

The Australian Taxation Office has announced that ancillary funds registered as charities will only need to submit their annual return to one government agency. Read Full Story


Greek Tax Revenues Fall Short

by Lorys Charalambous,, Cyprus

Monday, August 22, 2016

Greek tax revenues fell short of their target for July 2016, but tax receipts have been higher than 2015 levels. Read Full Story


US CPAs Comment On Professional Employer Organization Regs

by Mike Godfrey,, Washington

Friday, August 19, 2016

The American Institute of Certified Public Accountants has provided recommendations regarding the proposed regulations to establish the certification of Professional Employer Organizations, in a letter to the US Internal Revenue Service dated August 16. Read Full Story



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