Financial Instruments Tax and Accounting Review

Sandy Bhogal and Ben Fryer provide an overview of some of the key tax developments in 2016 – including those from the recently issued Autumn Statement and Finance Bill – with potential implications for the financial services..

EFRAG has published draft endorsement advice on which it is asking constituents for comment. The advice is to endorse the proposed amendments to IFRS 4 to mitigate the effects of the difference in application date of IFRS 9 and the eventual new..

The ESMA has issued a public statement drawing attention to the disclosures it expects to see in 2016 financial statements in relation to IFRS 9. It underlines that companies should provide an analysis of its expected impacts on their 2018 financial..