Income statement reporting discretion allowed by FIN 48 : interest and penalty expense classification
John L. Abernathy, Brooke Beyer, Andrew D. Gross, Eric T. Rapley
| Year of publication: |
2017
|
|---|---|
| Authors: | Abernathy, John L. ; Beyer, Brooke ; Gross, Andrew D. ; Rapley, Eric T. |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 39.2017, 1, p. 45-66
|
| Subject: | FIN 48 | unrecognized tax benefits | financial reporting comparability | income statement expense classification | Steuervergünstigung | Tax incentive | Jahresabschluss | Financial statement | Bilanzierungsgrundsätze | Accounting standards | Australien | Australia | Einkommensteuer | Income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/atax-51542 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011881124