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Erschienen in:
2022 | OriginalPaper | Buchkapitel
3. Critical Analysis of the Conceptual Differences between FIN 48 and IFRIC 23
verfasst von : Carolin Seibert
Erschienen in: Differences between FIN 48 and IFRIC 23
Verlag: Springer Fachmedien Wiesbaden
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Abstract
At first glance, the rules for accounting for uncertain tax positions under US GAAP and IFRS appear to be generally similar in their approach. Both FIN 48 and IFRIC 23 are an interpretation of the respective accounting standard for income taxes, result from diverse accounting practices, and their overall objective is to provide uniform accounting guidelines with respect to uncertain tax positions. A detailed analysis, however, reveals distinct differences between the two interpretations which can lead to different accounting results when considering uncertainty in income taxes.