6 results found
Bird & Bird | Global | 2 Sep 2016
An end to off-balance sheet aircraft operating leases
IFRS 16, published by the International Accounting Standards Board in January 2016 will, after it becomes effective, bring an end to off-balance
Bird & Bird | European Union | 30 Jun 2011
Common consolidated corporate tax base
The aim of a harmonised EU system to make business easier and cheaper.
Bird & Bird | United Kingdom | 29 Jan 2007
The death knell for SAYE options? The controversy continues
The International Accounting Standards Board (“IASB”) has maintained its position by insisting that companies take a charge against profits for share options which are cancelled by employees and result in no actual cost to the employing company.