In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the …, and (4) book-tax differences. Building on this, we present the accounting rules for comparable income tax notes following … IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes …

the IFRS accounting regulation “IFRIC 23 – Uncertainty over Income Tax Treatments”. Building on the insights from her …Introduction -- Conceptual Basis for Accounting for Uncertain Tax Positions -- Critical Analysis of the Conceptual … significant accounting challenges for current and deferred taxes in the financial statements. Whereas the accounting treatment of …