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IFRS adoption in ASEAN countries : perceptions of professional accountants from Singapore, Malaysia and Indonesia

Joshi, Mahesh; Yapa, Prem W. Senarath; Kraal, Diane - In: International journal of managerial finance : IJMF 12 (2016) 2, pp. 211-240

Persistent link: https://www.econbiz.de/10011525207

IFRS Adoption in ASEAN Countries : Perceptions of Professional Accountants from Singapore, Malaysia and Indonesia

Joshi, Mahesh - 2016

Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and … auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting …

Persistent link: https://www.econbiz.de/10012994224

The Usefulness of Income Tax Disclosures Under IFRS versus U.S. GAAP for Predicting Changes in Future Earnings and Cash Flows

Atwood, T. J. - 2012

We examine whether income tax disclosures under International Financial Reporting Standards (IFRS) are useful for …)-to-net income (i.e., the tax-book ranking) is useful for predicting changes in future earnings and cash flows under both IFRS and U ….S. GAAP. However, the usefulness of this ratio differs between IFRS firms and U.S. GAAP firms only following the adoption of …

Persistent link: https://www.econbiz.de/10013097465

Submission Letter to FASB Board Concerning Income Taxes (Topic 740) Proposed Accounting Standards Update (Revised) March 25, 2019

Kadet, Jeffery M. - 2020

On March 25, 2019, the FASB released Proposed Accounting Standards Update (Revised) concerning Income Taxes (Topic 740).There is a critical need to expand required disclosures for multinational groups (MNCs) under generally accepted accounting principles. Many MNCs carry material tax risks from...

Persistent link: https://www.econbiz.de/10012842082

Review on tax research in accounting : is the information given by U.S. GAAP income taxes also provided by IFRS?

Frey, Lisa; Engelhard, Lisa - 2017

IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …

Persistent link: https://www.econbiz.de/10011849270

Differences between FIN 48 and IFRIC 23 : A Critical Analysis

Seibert, Carolin - 2022

tax risks or tax audit risks has been regulated under US GAAP since 2006, a corresponding IFRS regulation was only … the IFRS accounting regulation “IFRIC 23 – Uncertainty over Income Tax Treatments”. Building on the insights from her …