In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the … following four income tax notes and survey the area of research literature dealing with the information content provided by U.S …. GAAP: (1) unrecognized tax benefits, (2) valuation allowances, (3) foreign earnings designated as permanently reinvested …

In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the … following four income tax notes and survey the area of research literature dealing with the information content provided by U.S …. GAAP: (1) unrecognized tax benefits, (2) valuation allowances, (3) foreign earnings designated as permanently reinvested …

international ones, respectively the convergence of U.S. GAAP - IFRS standards, that, at least in theory, are not so different from … each other, as we can say that, just as IFRS, U.S. GAAP were designed as a system of principles-based accounting. In …

The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by …