Articoli correlati a Differences Between Fin 48 and Ifric 23: A Critical...
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.
Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.
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.
Compra nuovo
Visualizza questo articolo
EUR 48,37
EUR 9,70 per la spedizione da Germania a Italia
Destinazione, tempi e costi
Risultati della ricerca per Differences Between Fin 48 and Ifric 23: A Critical...
Immagini fornite dal venditore
Differences between FIN 48 and IFRIC 23
ISBN 10: 3658390409
ISBN 13: 9783658390402
Nuovo
Kartoniert / Broschiert
Da: moluna, Greven, Germania
Valutazione del venditore 5 su 5 stelle
Kartoniert / Broschiert. Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. 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 ta. Codice articolo 668464929
Quantità: Più di 20 disponibili
Immagini fornite dal venditore
Differences between FIN 48 and IFRIC 23
Editore:
Springer Fachmedien Wiesbaden Sep 2022, 2022
ISBN 10: 3658390409
ISBN 13: 9783658390402
Nuovo
Taschenbuch
Da: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germania
Valutazione del venditore 5 su 5 stelle
Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 80 pp. Englisch. Codice articolo 9783658390402
Quantità: 2 disponibili
Immagini fornite dal venditore
Differences Between Fin 48 and Ifric 23: A Critical Analysis (Paperback or Softback)
Editore:
Springer Gabler 9/2/2022, 2022
ISBN 10: 3658390409
ISBN 13: 9783658390402
Nuovo
Paperback or Softback
Da: BargainBookStores, Grand Rapids, MI, U.S.A.
Valutazione del venditore 5 su 5 stelle
Paperback or Softback. Condizione: New. Differences Between Fin 48 and Ifric 23: A Critical Analysis 0.26. Book. Codice articolo BBS-9783658390402
Quantità: 5 disponibili
Immagini fornite dal venditore
Differences between FIN 48 and IFRIC 23 : A Critical Analysis
Editore:
Springer Fachmedien Wiesbaden, 2022
ISBN 10: 3658390409
ISBN 13: 9783658390402
Nuovo
Taschenbuch
Da: AHA-BUCH GmbH, Einbeck, Germania
Valutazione del venditore 5 su 5 stelle
Taschenbuch. Condizione: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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. Codice articolo 9783658390402
Quantità: 1 disponibili
Immagini fornite dal venditore
Differences between FIN 48 and IFRIC 23
ISBN 10: 3658390409
ISBN 13: 9783658390402
Nuovo
Taschenbuch
Da: buchversandmimpf2000, Emtmannsberg, BAYE, Germania
Valutazione del venditore 5 su 5 stelle
Taschenbuch. Condizione: Neu. Neuware -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.Springer Gabler in Springer Science + Business Media, Tiergartenstr. 15-17, 69121 Heidelberg 80 pp. Englisch. Codice articolo 9783658390402
Quantità: 2 disponibili
Foto dell'editore
Differences between FIN 48 and IFRIC 23: A Critical Analysis (BestMasters)
Da: Ria Christie Collections, Uxbridge, Regno Unito
Valutazione del venditore 5 su 5 stelle
Condizione: New. In. Codice articolo ria9783658390402_new
Quantità: Più di 20 disponibili
Foto dell'editore
Differences between FIN 48 and IFRIC 23: A Critical Analysis (BestMasters)
Da: Books Puddle, New York, NY, U.S.A.
Valutazione del venditore 4 su 5 stelle
Condizione: New. 1st ed. 2022 edition NO-PA16APR2015-KAP. Codice articolo 26396311758
Quantità: 4 disponibili
Foto dell'editore
Differences between FIN 48 and IFRIC 23: A Critical Analysis (BestMasters)
Print on DemandDa: Majestic Books, Hounslow, Regno Unito
Valutazione del venditore 5 su 5 stelle
Condizione: New. Print on Demand. Codice articolo 401113873
Quantità: 4 disponibili
Foto dell'editore
Differences between FIN 48 and IFRIC 23: A Critical Analysis (BestMasters)
Print on DemandDa: Biblios, Frankfurt am main, HESSE, Germania
Valutazione del venditore 5 su 5 stelle
Condizione: New. PRINT ON DEMAND. Codice articolo 18396311748
Quantità: 4 disponibili
Foto dell'editore
Differences between FIN 48 and IFRIC 23 : A Critical Analysis
Da: Chiron Media, Wallingford, Regno Unito
Valutazione del venditore 4 su 5 stelle
PF. Condizione: New. Codice articolo 6666-IUK-9783658390402
Quantità: 10 disponibili