Renault

Gains And Losses Linked To Associated Undertakings, an emerging issue under IFRS

This report examines where in the income statement gains and losses linked to an associate, that are separate from the share of profit or loss of the associate, are presented.

French Tax Legislation Introduces Lack Of Comparability, an emerging issue under IFRS

This report reviews how a small sample of companies treat new taxes introduced by French legislation that replace the previous business tax.