Bart Dierynck

3.2.1.2 Procedures and Tasks The task requires participants to assume the role of an auditor at the year-end audit of a client operating in the agriculture industry. Participants read background information about two fair value estimates. To determine the fair value estimates for the patents, the client uses two DCF models. Participants are informed that the use of a DCF model and the model's input parameters have been audited by the engagement partner.

1 Introduction In recent years, the public, media, and policymakers have increasingly expressed concerns that multinational corporations are not paying their “fair share of taxes” (e.g., Department of Finance Canada 2024; Wilde and Wilson 2018). While the notion of paying a “fair share of taxes” is gaining traction, it is a complex, subjective, and morally charged concept, shaped by stakeholders' understanding of tax laws, ethical beliefs, and societal norms (Datt 2014).

Best Young Finance Bootcamp: Een kans voor jonge financialsIk was recent aanwezig bij het door Financial Media georganiseerde Best Young Finance Bootcamp. Drie dagen lang krijgen jonge financials er uitdagende cases voorgeschoteld. AB Inbev was dit jaar het gastbedrijf. Enige nostalgie was op zijn plaats want ik woonde zeven jaar in Leuven en reed ontelbare keren langs de gebouwen van AB Inbev, toen nog Interbrew en daarna Inbev. Eindelijk kreeg ik de kans om die gebouwen binnen te stappen.