Copying and distributing are prohibited without permission of the publisher

IASB rejects new accounting standard for income taxes and country-by-country reporting

18 December 2012

Ralph Cunningham

The International Accounting Standards Board (IASB), which is responsible for the development of international financial reporting standards (IFRS), has dashed the hopes of those hoping for better and more transparent rules on accounting for income taxes by saying no to work on a new standard and ruling out a requirement for country-by-country reporting.

The article you are trying to view is locked content, available only to subscribers and current trialists.

International Correspondents