Results: 35 使用者 1832 文件

20/6/2019page

Beyond the GAAP - May 2019

As announced last month, the IASB has begun to publish a number of exposure drafts. With consultation deadlines phased from June to September, these will keep stakeholders busy throughout the summer. As if they needed to be! We are coming up to the period of half-yearly financial statements, and of the first application of IFRS 16 on Leases. To help you, our special studies consider the (other) new standards that have come into effect since the beginning of the year, as well as the provisions applicable under IFRS 16. We also return to some aspects of the application of IFRS 15 – Revenue on contracts with customers that call for particular attention. Enjoy your reading!

15/5/2019page

2019年4月 - 外籍人士个人所得税新政详解

2019年3月14日, 财政部和国家税务总局联合公布了三则与外籍个人相关的个人所得税文件: -《关于在中国境内无住所的个人居住时间判定标准的公告》(财政部 税务总局公告2019年第34号,以下简称“34号公告”); -《关于非居民个人和无住所居民个人有关个人所得税政策的公告》(财政部 税务总局公告2019年第35号,以下简称“35号公告”); -《关于粤港澳大湾区个人所得税优惠政策的通知》(财政部 税务总局公告2019年第31号,以下简称“31号公告”)。 前两则公告对境内工作的外籍个人有关个人所得税政策予以明确,最后一则是对在大湾区工作的外籍个人的特殊规定。

10/5/2019page

Beyond The GAAP - April 2019

This year, it wasn’t accounting that made the news in April... A chance for our readers to enjoy the holidays and the month of May. Nonetheless, this gives Beyond the GAAP an opportunity to update readers on the texts expected between now and the end of the year, and to warn that after the calm will come the storm, if we can describe the nine exposure drafts planned for May and June that way. Two of these will have been published by the time you receive this newsletter. There are also a number of draft texts in the pipeline for the second half of the year, some of which may have a very structuring impact in the short to medium term. Enjoy your reading!

23/4/2019page

Beyond The GAAP - March 2019

In March, the IASB completed its marathon discussions on the proposed amendments to IFRS 17 – Insurance Contracts (see our ‘A Closer Look’ feature). The Exposure Draft is now scheduled for publication at the end of June, and the Board has tentatively decided that the comment period will be three months (thus including August). Meanwhile, the IFRS IC has been particularly busy, publishing eight agenda decisions, six of which are discussed in the ‘IFRS highlights’ section below. We particularly welcome the publication of clarifications as to when and how entities are expected to implement such agenda decisions. Enjoy your reading!