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

GRACE

https://doi.org/10.1007/978-981-13-2463-5erall objective is to provide uniform accounting guidelines with respect to uncertain tax positions. A detailed analysis, however, reveals distinct differences between the two interpretations which can lead to different accounting results when considering uncertainty in income taxes.

為現(xiàn)場

Ali Ihtiyar,Osman Nuri Aras,Mustafa ?ztürkhe interpretations and the motivation for issuing them. General similarities can further be identified in the personal and temporal scope, the unit of account, the detection risk as well as the treatment of changed facts and circumstances.

gustation

Mettle

Nonporous

Conceptual Basis for Accounting for Uncertain Tax Positions,the 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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左右連貫

Devastate

Conclusion,ity, business and advisory practice in Germany. The comparison of FIN 48 and IFRIC?23 shows that the similarities lie primarily in the objectives of the interpretations and the motivation for issuing them. General similarities can further be identified in the personal and temporal scope, the unit of

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