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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.

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