PKF WORLDWIDE TAX GUIDE 2026/2027
The PKF Worldwide Tax Guide is an annual publication providing an overview of the tax…
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Interpreting 101: “Goodwill in Business Combinations: Recognition and Impairment”
In recent years, companies have sought to grow not only organically, but also through acquisitions…
Read moreInterpreting 85: “Transfer Pricing Obligations in Peru 2021”
In 2013, the Organization for Economic Cooperation and Development (OECD) and the G20 launched the…
Interpreting 84: “The reintroduction of goodwill amortization”
In recent years, stakeholders such as investors and creditors have been increasingly demanding higher quality…
Interpreting 83: “Business combinations under common control” Are substantial changes coming?
IFRS 3 Business Combinations establishes the accounting requirements for business combinations between unrelated parties, which…
Interpreting 82: “Company Valuation Requirement for Inventory as Working Capital in a Seasonal Context”
When valuing companies that exhibit seasonal behavior throughout the year, but using year-end figures to…
Interpretation 81: “Clarifications on the accounting treatment of deferred taxes on leases and provisions for dismantling”
On May 7, 2021, the International Accounting Standards Board (IASB) issued specific amendments to IAS…