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Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • No write-down of fixed-interest securities below nominal val ...

    The supreme Tax Court has held that a bank cannot write down its fixed-interest securities held as current assets below their nominal (redemption) value, not withstanding a lower market value at balance sheet date.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    fixed-interest, write-down, securities
    Autor:in