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Accounting and tax resources

Member article: Considerations when hedge accounting for net investment assets | David Passarinho | October 2022
David Passarinho, a treasury accounting expert, offers his thoughts about some catches that treasurers should be aware of when considering whether hedge accounting for net investments is really for them.
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Accounting changes to supplier finance schemes are a positive step | The Treasurer | January 2022
IASB disclosure proposals for supplier finance arrangements are positive and should improve risk transparency
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Announcement of global minimum tax rate | OECD| October 2021
Major reform of the international tax system will ensure that Multinational Enterprises (MNEs) will be subject to a minimum 15% tax rate from 2023.
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