Can a New Concept of Control under IFRS Have an Impact on a CCCTB?     CCCTB  Concept of Control  IFRS  Income Taxation       font style='font-size:12px;'> 2016/1/27

In May 2011, new standards of the IFRS regarding concept of control and related enhanced disclosure requirements were issued. These new standards have being mandatory effective since reporting period ...

存档文本 存档附件 原文地址 文献传递