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Economic consequences of increasing the conformity in accounting for uncertain tax benefits
Frischmann, Peter J.; Shevlin, Terry; Wilson, Ryan - In: Journal of Accounting and Economics 46 (2008) 2-3, pp. 261-278
Commentary during the development of FASB Interpretation no. 48 suggests the interpretation could be costly for firms because new disclosure requirements could be used by the IRS to more effectively challenge uncertain tax positions. Stock returns around FIN 48 pronouncements suggest investors...
Persistent link: https://www.econbiz.de/10005492491
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Economic consequences of increasing the conformity in accounting for uncertain tax benefits
Frischmann, Peter J.; Shevlin, Terry; Wilson, Ryan - In: Journal of accounting & economics 46 (2008) 2/3, pp. 261-278
Persistent link: https://www.econbiz.de/10003796317
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Discussion of Examining investor expectations concerning tax savings on the repatriations of foreign earnings under the American Jobs Creation Act of 2004
Albring, Susan M. - In: The journal of the American Taxation Association : a … 29 (2007) 2, pp. 57-62
Persistent link: https://www.econbiz.de/10003636635
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Examining investor expectations concerning tax savings on the repatriations of foreign earnings under the American Jobs Creation Act of 2004
Oler, Mitchell; Shevlin, Terry; Wilson, Ryan - In: The journal of the American Taxation Association : a … 29 (2007) 2, pp. 25-55
Persistent link: https://www.econbiz.de/10003627521
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Economic consequences of increasing the conformity in accounting for uncertain tax benefits
Frischmann, Peter J.; Shevlin, Terry; Wilson, Ryan - In: Journal of accounting & economics 46 (2008) 2, pp. 261-278
Persistent link: https://www.econbiz.de/10008146742
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Economic consequences of increasing the conformity in accounting for uncertain tax benefits
Frischmann, Peter J.; Shevlin, Terry; Wilson, Ryan - In: Journal of accounting & economics 46 (2008) 2, pp. 261-279
Persistent link: https://www.econbiz.de/10008892921
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Response to FAF exposure draft, "Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB"
Colson, Robert H.; Benston, George J.; Carmichael, … - In: Journal of Accounting and Public Policy 28 (2009) 1, pp. 51-57
The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting Foundation (FAF) released for public comment on...
Persistent link: https://www.econbiz.de/10005540980
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Response to FAF exposure draft, “Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB”
Colson, Robert H.; Benston, George J.; Carmichael, … - In: Journal of accounting and public policy 28 (2009) 1, pp. 51-57
Persistent link: https://www.econbiz.de/10008160533
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Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity
Stober, Thomas L. - 2013
The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting Standards Board (FASB) recently requested comments on...
Persistent link: https://www.econbiz.de/10012710855
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Response to FAF Exposure Draft on 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB'
Benston, George J. - 2013
The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting Foundation (FAF) recently released for public comment,...
Persistent link: https://www.econbiz.de/10012711241