Differences Between Fin 48 and Ifric 23: A Critical Analysis (Paperback or Softback)

Seibert, Carolin

ISBN 10: 3658390409 ISBN 13: 9783658390402

Edit� par Springer Gabler 9/2/2022, 2022

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Differences Between Fin 48 and Ifric 23: A Critical Analysis. N� de r�f. du vendeur BBS-9783658390402

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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.

� propos de l?auteur: About the authorCarolin Seibert graduated with a Master of Science in Business Administration from the University of M�nster, 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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Titre : Differences Between Fin 48 and Ifric 23: A ...
�diteur : Springer Gabler 9/2/2022
Date d'�dition : 2022
Reliure : Paperback or Softback
Etat : New
Type de livre : Book

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Differences between FIN 48 and IFRIC 23

Seibert, Carolin

Edit� par Springer, Berlin|Springer Fachmedien Wiesbaden|Springer Gabler, 2023

ISBN 10 : 3658390409 ISBN 13 : 9783658390402

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Kartoniert / Broschiert. Etat : 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. N� de r�f. du vendeur 668464929

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Differences between FIN 48 and IFRIC 23 | A Critical Analysis

Carolin Seibert

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ISBN 10 : 3658390409 ISBN 13 : 9783658390402

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Differences between FIN 48 and IFRIC 23 : A Critical Analysis

Carolin Seibert

Edit� par Springer Fachmedien Wiesbaden, 2022

ISBN 10 : 3658390409 ISBN 13 : 9783658390402

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Taschenbuch. Etat : 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. N� de r�f. du vendeur 9783658390402

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Differences between FIN 48 and IFRIC 23

Carolin Seibert

Edit� par Springer Fachmedien Wiesbaden, Springer Fachmedien Wiesbaden Sep 2022, 2022

ISBN 10 : 3658390409 ISBN 13 : 9783658390402

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Vendeur : buchversandmimpf2000, Emtmannsberg, BAYE, Allemagne

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Taschenbuch. Etat : 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. N� de r�f. du vendeur 9783658390402

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Differences between FIN 48 and IFRIC 23

Carolin Seibert

Edit� par Springer Fachmedien Wiesbaden Sep 2022, 2022

ISBN 10 : 3658390409 ISBN 13 : 9783658390402

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Vendeur : BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Allemagne

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Taschenbuch. Etat : 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. N� de r�f. du vendeur 9783658390402

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