Name: Differences Between Fin 48 and Ifric 23: A Critical Analysis (en Inglés)
Price: 82420.00 CLP
Availability: InStock
Author: Seibert, Carolin
ISBN: 9783658390402

portada Differences Between Fin 48 and Ifric 23: A Critical Analysis (en Inglés)

Formato

Libro Físico

Autor

Carolin Seibert

Editorial

Springer Gabler

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

Dimensiones

21.0 x 14.8 x 0.5 cm

Peso

0.12 kg.

ISBN13

9783658390402

Categorías

Contabilidad de gestión

Differences Between Fin 48 and Ifric 23: A Critical Analysis (en Inglés)

Carolin Seibert (Autor) · Springer Gabler · Tapa Blanda

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Origen: Estados Unidos (Costos de importación incluídos en el precio)

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Reseña del libro "Differences Between Fin 48 and Ifric 23: A Critical Analysis (en Inglés)"

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.