Differences between FIN 48 and IFRIC 23

Language: English

Published by Springer Vieweg Sep 2022, 2022

3658390409 / 9783658390402

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This item is printed on demand - Print on Demand Titel. Neuware -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.Springer-Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg 80 pp. Englisch. …

Seller Inventory # 9783658390402

Title
Differences between FIN 48 and IFRIC 23
Author
Carolin Seibert
Publisher
Springer Vieweg Sep 2022
Publication year
2022
Condition
Neu
Binding
Taschenbuch
Language
English
ISBN 10
3658390409
ISBN 13
9783658390402
Item weight
117 grams
Dimensions
210x148x5 mm

buchversandmimpf2000

Emtmannsberg, BAYE, Germany

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Impressum Thorsten Retsch Buchversand Mimpf2000 Oberölschnitz 16 95517 Emtmannsberg Deutschland Telefon: 09209-2023188 Email: mimpf2000@online.de USt-ID-Nr.: DE 235096871 Wir führen gebrauchte Bücher aus allen Sparten der Literatur

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