| 书目名称 | Differences between FIN 48 and IFRIC 23 |
| 副标题 | A Critical Analysis |
| 编辑 | Carolin Seibert |
| 视频video | http://file.papertrans.cn/279/278620/278620.mp4 |
| 丛书名称 | BestMasters |
| 图书封面 |  |
| 描述 | Uncertainties about the tax treatment of business transactions in the tax return or tax balance sheet can cause significant accounting challenges for current and deferred taxes in the financial statements. Whereas the accounting treatment of tax risks or tax audit risks has been regulated under US GAAP since 2006, a corresponding IFRS regulation was only published in 2017 and is effective from the 2019 fiscal year. The author takes this as an opportunity to analyze and critically assess the differences between the US GAAP accounting regulation “FIN 48 – Accounting for Uncertainty in Income Taxes” and the IFRS accounting regulation “IFRIC 23 – Uncertainty over Income Tax Treatments”. Building on the insights from her analysis, the author also examines the problem areas arising from IFRIC 23 from the perspective of the German tax authorities, German business practice and German advisory practice. |
| 出版日期 | Book 2022 |
| 关键词 | FIN 48; IFRIC 23; ASC 740-10; US GAAP; IFRS; tax accounting; income taxes; uncertain tax positions; uncertai |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-658-39041-9 |
| isbn_softcover | 978-3-658-39040-2 |
| isbn_ebook | 978-3-658-39041-9Series ISSN 2625-3577 Series E-ISSN 2625-3615 |
| issn_series | 2625-3577 |
| copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wies |
|Archiver|手机版|小黑屋|
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