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Accounting 

The FASB clarifies the application of the new leasing standard to land easements

On 25 January 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2018-01, “Land Easement Practical Expedient for Transition to Topic 842” that clarifies the appli… 

Tax 

Supreme Administrative Court Ruling on the Rejection of a Tax Deduction Claim

In its recent ruling 5 Afs 60/2017, the Supreme Administrative Court addressed the possibility of rejecting a tax deduction claim made by a payer in a situation where the supplier declared the relevant tax, yet…