News articles written by Koen De Grave

Belgian corporate tax reform (substantively) enacted

4 January 2018

On 22 December 2017, the Belgian Parliament has approved the Belgian tax reform bill. This bill has been published in the Belgian Official Gazette on 29 December 2017 and was signed by the Belgian King on 25 December 2017. Consequently, the Belgian tax reform has been substantively enacted for IFRS (IAS 12) on 22 December 2017

Uncertainty over Income Tax Treatments: IFRS

29 June 2017

The IASB recently issued a new Interpretation on Uncertain Tax Treatments (IFRIC 23). In short, it is the IFRS equivalent of the US GAAP Interpretation, ASC 740 (formerly FIN 48). IFRIC 23 was ratified in the IASB meeting on 16-17 May 2017, and issued on 7 June 2017. It will be effective for annual reporting

Brexit and IFRS Tax Accounting

6 April 2017

A little over nine months after British voters chose to withdraw from the EU, Britain took a decisive, and likely irreversible, step on Wednesday 29 March 2017 by giving formal notice of its intention to leave the EU. This notice will trigger the process of negotiating the UK’s exit, which is likely to last at

ESMA report on enforcement and regulatory activities of accounting enforcers in 2015

7 April 2016

This report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Economic Area (EEA) (hereinafter ‘European enforcers’), when examining compliance of financial information provided by issuers listed on regulated markets with the applicable financial reporting framework in 2015. It also provides an overview