Differences between FIN 48 and IFRIC 23 : A Critical Analysis

by Carolin Seibert

Introduction -- Conceptual Basis for Accounting for Uncertain Tax Positions -- Critical Analysis of the Conceptual Differences between FIN 48 and IFRIC 23 -- Critical Analysis of the Practical Application of IFRIC 23 -- Conclusion.

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Year of publication:	2022
Authors:	Seibert, Carolin
Publisher:	2022.: Wiesbaden : Springer Fachmedien Wiesbaden 2022.: Wiesbaden : Imprint: Springer Gabler
Subject:	FIN 48 \| IFRIC 23 \| ASC 740-10 \| US GAAP \| IFRS \| tax accounting \| income taxes \| uncertain tax positions \| uncertain tax treatments \| Bilanzierungsgrundsätze \| Accounting standards \| Einkommensteuer \| Income tax \| USA \| United States

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Extent:	1 Online-Ressource (X, 70 p. 1 illus.)
Series:	BestMasters Springer eBook Collection
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Hochschulschrift
Language:	English
Thesis:	Masterarbeit, University of Münster, Germany
ISBN:	978-3-658-39041-9 ; 978-3-658-39040-2 ; 978-3-658-39042-6
Other identifiers:	10.1007/978-3-658-39041-9 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013361775