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A new VAT Study19.09.2013. A new study made for the European commission aims to understand the recent trends in the field of VAT collection better, by updating the VAT Gap estimates for 2000-2006 produced in the Reckon Report of 2009 and by providing estimates for the VAT Gap for the period 2007-2011. IFRS for SMEs proposals03 October 2013 The International Accounting Standards Board (IASB) today published for public comment an Exposure Draft of proposed amendments to the IFRS for SMEs, which it developed based on its initial comprehensive review of the IFRS for SMEs. |