Baker Tilly Blog

FRS 109 Tax Changes

[fa icon="calendar'] 31 May 2018 15:39:41 BNT / by Boey Yoke Ping posted in FRS 109

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On 1 January 2018, FRS 109 Financial Instruments, which replaces FRS 39 Financial Instruments: Recognition & Measurement, came into effect. Previously, we addressed the accounting treatment of the new standard and how it changes the way  companies account for financial instruments. In this blog post, we discuss the tax treatment of financial instruments.

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