1,721,007 research outputs found
The taxation of executive share options - lessons from the past: a note on the 1996 financal bill
No full textThe debate about the taxation of share options is not new. In fact there is a sense of deja vu about many of the arguments made by various parties following the Chancellor's announcement of abolish income tax relief on share option
Accounting for convertible debt: a fundamental financial instrument approach to accounting for convertible debt as a single instrument
No full textThe fundamental financial instrument approach of the FASB proposes that a compound instrument, such as a convertible bond, can be understood as being made up of fundamental financial instruments. Two methods of accounting for a convertible bond are seen as consistent with this approach: (a) recognise the fundamental components of a convertible bond separately in the accounts; and (b) analyse a convertible bond in terms of its fundamental components and account for it as a single instrument. There is currently disagreement amongst accounting regulators as which of these methods should be used
Distinguishing between debt and equity: an analysis of the difference between debt and equity in taxation and accounting regulations in the UK
No full textAccounting for the cost of convertible debt: the case of a single premium put convertibles
No full textMarket risk, corporate governance and the regulation of financial firms
No full textProposals and recommendations have been made in a number of reports in an attempt to encourage firms to adopt "best practice", as identified by the Group of Thirty, through public disclosure requirements and rules for determining the amount of regulatory capital to support trading and derivatives activitie
Multi-generational businesses - stewardship and the impact of capital taxation on unquoted companies in the UK
No full textA qualitative study of perceptions of the impact of the UK capital taxation regime on stewardship and succession decisions in unquoted companies in the U
- …
