Impairment of non-deductible goodwill Goodwill of £10 million (not tax-deductible) arose on a business combination in 2006. In accordance with…
Depreciation of non-deductible PP& During the year ended 31 March 2014 an entity acquires an item of PP& for €1…
Tax deduction for land An entity that pays tax at 35% acquires land with a fair value of €5 million.…
Asset non-deductible at date of acquisition later becomes deductible During the year ended 31 March 2014 an entity acquired an…
Compound financial instrument An entity issues a zero-coupon convertible loan of €1,000,000 on 1 January 2014 repayable at par on…
Acquired subsidiary accounted for as asset purchase An entity (P) acquires a subsidiary (S), whose only asset is a property,…
Temporary differences associated with subsidiaries, branches, associates and joint arrangements On 1 January 2013 entity H acquired 100% of the…
Changes in decommissioning costs – related asset measured at cost An entity has a nuclear power plant and a related…
Fortum Corporation (2010) 1. Accounting Policies [extract] 1.25 Assets and liabilities related to decommissioning of nuclear power plants and the…
Syngenta AG (2011)> 2. Accounting policies [extract] Environmental provisions [extract] Provisions for remediation costs are made when there is a…