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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Differences between FIN 48 and IFRIC 23. - Wiesbaden : Springer Gabler, 2022. - x, 70 Seiten

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