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IAS 38, which deals with Intangible assets, was revised in March 2004 and applies to intangible assets acquired in business combinations occurring on or after 31 March 2004, or otherwise to other intangible assets for annual periods beginning on or after 31 March...
Dutch businesses are preparing to increase their investment activity in 2026, even as profitability declines and overall sentiment remains subdued. This emerges from the latest Netherlands Business Survey, compiled by Statistics Netherlands (CBS), the Dutch Chamber of...
The European Union has long positioned itself at the forefront of international efforts to enhance tax transparency. One of its most significant recent initiatives is the introduction of public country-by-country reporting (Public CbCR)—a framework designed to shed...