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Differences between FIN 48 and IFRIC 23a critical analysis /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Differences between FIN 48 and IFRIC 23by 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.
Contained By:	Springer Nature eBook
Subject:	Income taxAccounting.Germany
Online resource:	https://doi.org/10.1007/978-3-658-39041-9
ISBN:	9783658390419$q(electronic bk.)

Differences between FIN 48 and IFRIC 23a 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$q(electronic bk.)

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

933313
Income tax
--Accounting.--Germany

LC Class. No.: HJ4719 / .S45 2022

Dewey Class. No.: 336.240943

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