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IASB amends tax accounting requirements to help companies respond to international tax reform
On 23 May 2023, The International Accounting Standards Board (IASB) issued amendments to IAS 12 Income Taxes. The amendments give companies temporary relief from accounting for deferred taxes arising from the Organisation for Economic Co-operation and Development’s...
Unlocking the Potential of Blockchain: ‘Implications for Auditors and Leading the Way in the Accountancy Profession with Essential Skills’
The accounting profession is experiencing a transformative phase driven by emerging trends and technologies. One of the most influential technologies shaping the future of accounting is blockchain. This decentralized digital ledger has the potential to revolutionize...
Turbo Liquidation: An analysis of the ‘Temporary Act for Transparency Turbo Liquidation’.
In the Netherlands, "turbo liquidation" refers to a fast-track liquidation procedure that is typically used for small companies or businesses that have ceased operations and have no assets or liabilities. The procedure is called "turbo" because it is completed within...
Encouraging Bicycle Use In The Workplace: Incentives And Tax Benefits For Employers And Employees
When it comes to sustainability in the workplace, there is a growing appreciation among both employers and employees for eco-friendly employment practices. To this end, promoting the use of (electric) bicycles is an important incentive. However, it is essential to...
Hydrogen As A Form Of Renewable Energy: Advancements, Challenges, And Future Prospects
Hydrogen has been gaining significant attention as a promising form of renewable energy in recent years. It is a clean and versatile fuel that can be used to power a wide range of applications, from cars and buses to industrial processes and power generation. Hydrogen...
The Inflation Reduction Act and the Path to a Net-Zero Industrial Europe
On March 16, 2023, the Net-Zero Industry Act (NZIA) was introduced by the European Commission. This proposal aims to enhance the production capacity of net-zero technologies in Europe and address the challenges that hinder the scaling up of manufacturing capacity. By...