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Titlebook: Differences between FIN 48 and IFRIC 23; A Critical Analysis Carolin Seibert Book 2022 The Editor(s) (if applicable) and The Author(s), und

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發(fā)表于 2025-3-21 17:45:40 | 只看該作者 |倒序瀏覽 |閱讀模式
書目名稱Differences between FIN 48 and IFRIC 23
副標題A Critical Analysis
編輯Carolin Seibert
視頻videohttp://file.papertrans.cn/279/278620/278620.mp4
叢書名稱BestMasters
圖書封面Titlebook: Differences between FIN 48 and IFRIC 23; A Critical Analysis Carolin Seibert Book 2022 The Editor(s) (if applicable) and The Author(s), und
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
關(guān)鍵詞FIN 48; IFRIC 23; ASC 740-10; US GAAP; IFRS; tax accounting; income taxes; uncertain tax positions; uncertai
版次1
doihttps://doi.org/10.1007/978-3-658-39041-9
isbn_softcover978-3-658-39040-2
isbn_ebook978-3-658-39041-9Series ISSN 2625-3577 Series E-ISSN 2625-3615
issn_series 2625-3577
copyrightThe Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wies
The information of publication is updating

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沙發(fā)
發(fā)表于 2025-3-21 22:39:49 | 只看該作者
Differences between FIN 48 and IFRIC 23978-3-658-39041-9Series ISSN 2625-3577 Series E-ISSN 2625-3615
板凳
發(fā)表于 2025-3-22 00:47:17 | 只看該作者
Wilson Loop Form Factors: A New Dualitythe following formulation: uncertain tax positions are liabilities (assets) that arise legally or economically on the balance sheet date and will lead to an outflow of funds (inflow of funds) in the future with a sufficient degree of probability, although their due date and amount are uncertain.
地板
發(fā)表于 2025-3-22 07:30:38 | 只看該作者
Osman Nuri Aras,Mustafa ?ztürk,Ali Ihtiyarn tax administration, 3,454,532 appeals and 64,925 lawsuits were filed with German tax authorities in the 2019 calendar year. This is mainly caused by tax audits as they often result in high additional tax payments to tax authorities.
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發(fā)表于 2025-3-22 12:30:34 | 只看該作者
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發(fā)表于 2025-3-22 13:18:50 | 只看該作者
Wilson Loop Form Factors: A New Dualitythe following formulation: uncertain tax positions are liabilities (assets) that arise legally or economically on the balance sheet date and will lead to an outflow of funds (inflow of funds) in the future with a sufficient degree of probability, although their due date and amount are uncertain.
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發(fā)表于 2025-3-22 19:48:46 | 只看該作者
https://doi.org/10.1007/978-981-13-2463-5N?48 and IFRIC 23 are an interpretation of the respective accounting standard for income taxes, result from diverse accounting practices, and their overall objective is to provide uniform accounting guidelines with respect to uncertain tax positions. A detailed analysis, however, reveals distinct di
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發(fā)表于 2025-3-23 07:39:34 | 只看該作者
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