Ernst & Young Monthly News August 2007
E-News
(PDF English, 123 kB)
IFRIC 14 – IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
(PDF English, German, French, 60 kB)
Electronic means of communication when conducting Board and General Shareholders' meetings
(PDF English, German, 83 kB)
German Business Tax Act 2008
(PDF English, 168 kB)
Contract v Import Processing Arrangements – Apportionment of the relevant profits between the Hong Kong taxpayer
and its PRC subsidiary
(PDF English, 145 kB)
This newsletter summarizes the main discussions held and conclusions reached concerning financial
instruments as the February, March, April and May 2007 meetings of the International Accounting Standards
Board (IASB or Board) as well as the March and May 2007 meetings of the International Financial Reporting
Interpretations Committee (IFRIC or Committee). It also reports on other developments in the reporting of
financial instruments under International Financial Reporting Standards (IFRS).
(HTML English, German, French)
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