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Sinopsis
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.
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Acerca del autor
About the authorCarolin Seibert graduated with a Master of Science in Business Administration from the University of Münster, Germany. Currently, she works as a tax assistant and is pursuing her PhD at the Institute of Corporate Taxation and Accounting at the University of Trier, Germany. Her work and research focus on international tax law.
De la contraportada
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.
About the author
Carolin Seibert graduated with a Master of Science in Business Administration from the University of Münster, Germany. Currently, she works as a tax assistant and is pursuing her PhD at the Institute of Corporate Taxation and Accounting at the University of Trier, Germany. Her work and research focus on international tax law.
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Differences between FIN 48 and IFRIC 23
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Springer Fachmedien Wiesbaden Sep 2022, 2022
ISBN 10: 3658390409
ISBN 13: 9783658390402
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Librería: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Alemania
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Taschenbuch. Condición: Neu. This item is printed on demand - it takes 3-4 days longer - 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. 80 pp. Englisch. Nº de ref. del artículo: 9783658390402
Cantidad disponible: 2 disponibles
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Differences between FIN 48 and IFRIC 23: A Critical Analysis (BestMasters)
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Differences between FIN 48 and IFRIC 23 : A Critical Analysis
Publicado por
Springer Fachmedien Wiesbaden, 2022
ISBN 10: 3658390409
ISBN 13: 9783658390402
Nuevo
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Librería: AHA-BUCH GmbH, Einbeck, Alemania
Calificación del vendedor: 5 de 5 estrellas
Taschenbuch. Condición: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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. Nº de ref. del artículo: 9783658390402
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Differences Between Fin 48 and Ifric 23: A Critical Analysis (Paperback or Softback)
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ISBN 10: 3658390409
ISBN 13: 9783658390402
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Differences between FIN 48 and IFRIC 23
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Springer, Berlin|Springer Fachmedien Wiesbaden|Springer Gabler, 2023
ISBN 10: 3658390409
ISBN 13: 9783658390402
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Kartoniert / Broschiert. Condición: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. 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 ta. Nº de ref. del artículo: 668464929
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Differences between FIN 48 and IFRIC 23: A Critical Analysis (BestMasters)
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Differences between FIN 48 and IFRIC 23: A Critical Analysis (BestMasters)
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Condición: New. Print on Demand. Nº de ref. del artículo: 401113873
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Differences between FIN 48 and IFRIC 23
Publicado por
Springer Fachmedien Wiesbaden, Springer Fachmedien Wiesbaden Sep 2022, 2022
ISBN 10: 3658390409
ISBN 13: 9783658390402
Nuevo
Taschenbuch
Librería: buchversandmimpf2000, Emtmannsberg, BAYE, Alemania
Calificación del vendedor: 5 de 5 estrellas
Taschenbuch. Condición: Neu. 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 Gabler in Springer Science + Business Media, Tiergartenstr. 15-17, 69121 Heidelberg 80 pp. Englisch. Nº de ref. del artículo: 9783658390402
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Differences between FIN 48 and IFRIC 23: A Critical Analysis (BestMasters)
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Differences between FIN 48 and IFRIC 23 : A Critical Analysis
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PF. Condición: New. Nº de ref. del artículo: 6666-IUK-9783658390402
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