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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.
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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