Tariffs have been a defining feature of US trade policy under President Donald Trump’s second administration. Since Trump unveiled his “reciprocal” tariff policy in April 2025, the landscape has shifted repeatedly.In February 2026, the US Supreme Court invalidated tariffs imposed…
As major Japanese drug makers are introducing or considering the introduction of the International Financial Reporting Standards (IFRS), the move is likely to bring about big changes to their accounting procedures for goodwill and R&D costs tied to in-licensed products.…
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