Differences Between Fin 48 and Ifric 23: A Critical Analysis - Brossura

Seibert, Carolin

 
9783658390402: Differences Between Fin 48 and Ifric 23: A Critical Analysis
Brossura
ISBN 10: 3658390409 ISBN 13: 9783658390402
Casa editrice: Gabler, 2022

Sinossi

Uncertainties about the tax treatment of business transactions in the tax return or tax balance sheet can cause significant accounting challenges for current and deferred taxes in the financial statements. Whereas the accounting treatment of tax risks or tax audit risks has been regulated under US GAAP since 2006, a corresponding IFRS regulation was only published in 2017 and is effective from the 2019 fiscal year. The author takes this as an opportunity to analyze and critically assess the differences between the US GAAP accounting regulation “FIN 48 – Accounting for Uncertainty in Income Taxes” and the IFRS accounting regulation “IFRIC 23 – Uncertainty over Income Tax Treatments”. Building on the insights from her analysis, the author also examines the problem areas arising from IFRIC 23 from the perspective of the German tax authorities, German business practice and German advisory practice. 

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Informazioni sull?autore

About the author
Carolin Seibert graduated with a Master of Science in Business Administration from the University of Münster, Germany. Currently, she works as a tax assistant and is pursuing her PhD at the Institute of Corporate Taxation and Accounting at the University of Trier, Germany. Her work and research focus on international tax law.

Dalla quarta di copertina

Uncertainties about the tax treatment of business transactions in the tax return or tax balance sheet can cause significant accounting challenges for current and deferred taxes in the financial statements. Whereas the accounting treatment of tax risks or tax audit risks has been regulated under US GAAP since 2006, a corresponding IFRS regulation was only published in 2017 and is effective from the 2019 fiscal year. The author takes this as an opportunity to analyze and critically assess the differences between the US GAAP accounting regulation “FIN 48 – Accounting for Uncertainty in Income Taxes” and the IFRS accounting regulation “IFRIC 23 – Uncertainty over Income Tax Treatments”. Building on the insights from her analysis, the author also examines the problem areas arising from IFRIC 23 from the perspective of the German tax authorities, German business practice and German advisory practice. 


About the author
Carolin Seibert graduated with a Master of Science in Business Administration from the University of Münster, Germany. Currently, she works as a tax assistant and is pursuing her PhD at the Institute of Corporate Taxation and Accounting at the University of Trier, Germany. Her work and research focus on international tax law.

Le informazioni nella sezione "Su questo libro" possono far riferimento a edizioni diverse di questo titolo.

Editore
Gabler
Data di pubblicazione
2022
Lingua
Inglese
ISBN 10 
3658390409
ISBN 13 
9783658390402
Rilegatura
Copertina flessibile
Numero edizione
1
Numero di pagine
80
Contatto del produttore
non disponibile
Persona responsabile
CMN Printpool Inh. Mathis Neumann
https://www.also.com/ec/cms5/en_6000/6000/index.jsp

Friedrich-Karl-Str. 9
Hamburg
Germania

Altre edizioni note dello stesso titolo

9783658390426: Differences between FIN 48 and IFRIC 23: A Critical Analysis

Edizione in evidenza

ISBN 10:  3658390425 ISBN 13:  9783658390426
Casa editrice: Springer Gabler, 2022
Brossura