Momenteel wordt het politiek “Zomerakkoord” in finale wetteksten gegoten. Hierdoor wordt de vennootschapsbelasting met ingang van 1 januari 2018 grondig hervormd.
The downscaling of consolidation criteria has significantly increased the number of companies liable for consolidation.
The application of the IAS/IFRS standards also has an important impact on how the consolidated annual accounts are composed. This results in an easier comparison between the consolidated annual accounts of different companies.
Stock market listed companies within the European Union are obliged to follow the IAS/IFRS standards. Other, non-listed companies are gradually following their example.
In this seminar you will get an extensive overview of the annual accounts, the assets and liabilities entries and the latent taxes.