Financial Statement Disclosure of Corporate Tax Shelters - Regulatory efforts to curb abusive tax shelters have tended to focus on disclosure through tax filings and offering materials. The disclosure of corporate tax shelters in a company's financial statements is often overlooked. There is, however, current guidance regarding materiality and contingent liabilities that may require accounting ...
| Year of publication: |
2002
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| Authors: | Jenkins, J.Gregory ; Sawyers, Roby B. |
| Published in: |
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 72.2002, 6, p. 50-55
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