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会計監査
会計監査
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移転価格
移転価格
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税務監査
税務監査
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税務訴訟
税務訴訟
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アドバンス・ルーリング
アドバンス・ルーリング
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租税条約に関する申請
租税条約に関する申請
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税務代理人
税務代理人
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外国籍個人総合所得税申告
外国籍個人総合所得税申告
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労働許可申請代行
労働許可申請代行
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台湾投資相談・外国人投資申請
台湾投資相談・外国人投資申請
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合併及び買収
合併及び買収
IAS 39 ‘Financial Instruments: Recognition and Measurement’, the previous Standard that dealt with hedge accounting, was heavily criticised for containing complex rules which either made it impossible for entities to use hedge accounting or, in some cases, simply put them off doing so.
We therefore welcome the publication of IFRS 9’s requirements on hedge accounting. The new requirements should make it easier for many entities to reflect their actual risk management activities in their hedge accounting and thus reduce profit or loss volatility.
At the same time, entities should be aware that while it will be easier to qualify for hedge accounting, many of the existing complexities associated with it (measuring hedge ineffectiveness, etc) will continue to apply once entities are using it.”
Andrew Watchman, Global Head – IFRS, +44 (0)20 7391 9510