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The Office of the New York State Taxpayer Rights Advocate is committed to helping New York State taxpayers by balancing taxpayer assistance against enforcement efforts. The Canadian Taxpayer Bill of Rights is a set of 16 very specific rights that Canadian taxpayers have in their relationship with the Canada Revenue Agency. Here is a discussion …
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Therefore, compensation for business interruption is not a reimbursement right under IAS 37 and should be accounted for by analogy to guidance on compensation for impairment under IAS 16 Property, Plant and Equipment. Following that guidance, a company recognises the compensation for business interruption as a receivable when it has an unconditional right to receive …
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