東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back to Search results for [ subject:"Income tax- Law and legislation- Germany." ]

Switch To: Labeled | MARC Mode | ISBD

Differences between FIN 48 and IFRIC...

Seibert, Carolin.

Linked to FindBook

Google Book

Amazon

博客來

Differences between FIN 48 and IFRIC 23 = a critical analysis /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Differences between FIN 48 and IFRIC 23/ by Carolin Seibert.
Reminder of title:	a critical analysis /
Author:	Seibert, Carolin.
Published:	Wiesbaden :Springer Fachmedien Wiesbaden : : 2022.,
Description:	x, 70 p. :ill., digital ;24 cm.
[NT 15003449]:	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.
Contained By:	Springer Nature eBook
Subject:	Income tax - Accounting. - Germany -
Online resource:	https://doi.org/10.1007/978-3-658-39041-9
ISBN:	9783658390419

Differences between FIN 48 and IFRIC 23 = a critical analysis /
Seibert, Carolin.

Differences between FIN 48 and IFRIC 23a critical analysis /[electronic resource] :by Carolin Seibert. - Wiesbaden :Springer Fachmedien Wiesbaden :2022. - x, 70 p. :ill., digital ;24 cm. - BestMasters,2625-3615. - BestMasters..

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.

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.

ISBN: 9783658390419

Standard No.: 10.1007/978-3-658-39041-9doiSubjects--Topical Terms:

3603879
Income tax
--Accounting.--Germany

LC Class. No.: HJ4719 / .S45 2022

Dewey Class. No.: 336.240943

Differences between FIN 48 and IFRIC 23 = a critical analysis /
LDR:02489nmm a2200325 a 4500 001 2303020
003 DE-He213
005 20220831221335.0
007 cr nn 008maaau
008 230409s2022 gw s 0 eng d
020 $a 9783658390419 $q (electronic bk.)
020 $a 9783658390402 $q (paper)
024 7 $a 10.1007/978-3-658-39041-9 $2 doi
035 $a 978-3-658-39041-9
040 $a GP $c GP
041 0 $a eng
050 4 $a HJ4719 $b .S45 2022
072 7 $a KFCM $2 bicssc
072 7 $a BUS001040 $2 bisacsh
072 7 $a KFCM $2 thema
082 0 4 $a 336.240943 $2 23
090 $a HJ4719 $b .S457 2022
100 1 $a Seibert, Carolin. $3 3603878
245 1 0 $a Differences between FIN 48 and IFRIC 23 $h [electronic resource] : $b a critical analysis / $c by Carolin Seibert.
260 $a Wiesbaden : $b Springer Fachmedien Wiesbaden : $b Imprint: Springer Gabler, $c 2022.
300 $a x, 70 p. : $b ill., digital ; $c 24 cm.
490 1 $a BestMasters, $x 2625-3615
505 0 $a 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.
520 $a 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.
650 0 $a Income tax $z Germany $x Accounting. $3 3603879
650 0 $a Income tax $x Law and legislation $z Germany. $3 908858
650 1 4 $a Auditing. $3 624769
710 2 $a SpringerLink (Online service) $3 836513
773 0 $t Springer Nature eBook
830 0 $a BestMasters. $3 2056364
856 4 0 $u https://doi.org/10.1007/978-3-658-39041-9
950 $a Business and Management (SpringerNature-41169)