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The effective tax rate in consolidated interim financial statements

Determining the weighted average annual income tax rate expected for the full financial year (known as the “effective tax rate”) for interim financial statements under IAS 34 may prove complex in practice. RSM France provides you with an illustrative example dealing with different possible situations for a group.

Reinventing business models in a digital world

A guest blog by Bertrand Dufour, Partner, RSM France