MONDO PROFESSIONE
Subsidiaries, branches and tax
Question 1 There are no taxes imposed on the formation of a subsidiary [1]. Question 2 A UK resident subsidiary would pay corporation tax on its worldwide income and gains, whereas a UK branch would be liable to corporation tax only on the items listed in question 3. The charge to UK corporation tax [2]…
Continua a leggere...Consolidated financial statements
These consolidated financial statements [1] have been prepared in accordance with the International Financial Reporting Standards for Small and Medium-sized Entities issued by the International Accounting Standards Board. The consolidated financial statements have been prepared on the historical cost basis except for the modification to a fair value basis [2] for certain assets and financial…
Continua a leggere...General purpose financial reporting
The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to present and potential equity investors, lenders, and other creditors in making decisions in their capacity as capital providers. Capital providers are the primary users of financial reporting. To accomplish the objective, financial reports should communicate…
Continua a leggere...Accertamenti INPS e tutela del contribuente: come ricorrere
Prima di affrontare le possibili strade di tutela del contribuente, è opportuno ricordare che l’attività di riscossione delle somme dovute a qualsiasi titolo all’INPS è stato oggetto negli ultimi anni di una profonda riforma, iniziata con il D.L. 78/2010, art. 30, norma che ha introdotto dal 1° gennaio 2011 l’avviso di addebito, con valore di…
Continua a leggere...Accountants and career perspectives
1) Choose the correct word to fill in the 8 spaces Accountants 1) in/at/for the UK are facing major uncertainty over their careers, according to new research. A study from recruitment consultant Badenoch & Clark 2) asks/tells/reports that 44% are less confident about their career 3) than/that/which they were at the start of the year….
Continua a leggere...Le modifiche estive per la responsabilità solidale nei contratti di appalto
Il radicato utilizzo nel contesto economico attuale del contratto di appalto, strumento essenziale per le procedure di esternalizzazione e di outsourcing, ha trovato riscontro, a livello normativo, in un quadro mutevole e assai irrequieto, dove si sono succeduti una lunga serie di provvedimenti, da ultimo il Decreto Lavoro, il D.L. n.76/13, art. 9 comma 1….
Continua a leggere...Small undertakings
The European Parliament voted through the new Accounting Directive in June 2013, which inter alia has simplified the accounting regime for small businesses. One implication that has not been so widely discussed is that the Accounting Directive expands the range of businesses that can be described as small. The key section is Article 3 (2),…
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