Winners of this year's Best Annual Report Award have much better sustainability reporting than their peers; how can companies improve on their sustainable reporting?
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Discussion on accounting changes impacting lessees who are intermediate lessors in a sublease under FRS 116, and related tax implications raised by IRAS in its e-Tax Guide.
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FRS 116/SFRS(I) 116 is effective for annual financial periods beginning on or after 1 January 2019; here are the key changes to the leases accounting standard and tax treatment post-adoption. Read More