Differences between FIN 48 and IFRIC 23 A Critical Analysis

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 G...

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Bibliographic Details
Main Author: Seibert, Carolin
Format: eBook
Published: Wiesbaden Springer Fachmedien Wiesbaden 2022, 2022
Edition:1st ed. 2022
Online Access:
Collection: Springer eBooks 2005- - Collection details see MPG.ReNa
Table of Contents:
  • Introduction
  • Conceptual Basis for Accounting for Uncertain Tax Positions
  • Critical Analysis of the Conceptual Differences between FIN 48 and IFRIC 23
  • Critical Analysis of the Practical Application of IFRIC 23
  • Conclusion