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 …

(IFRS). Most pioneer studies on value relevance and changes in accounting standards discovered a decline in the value … depend on accounting standards that govern their preparation, thus accounting standards could influence the informativeness … decision. This relevance of accounting figures to investors is referred to in existing literature as value relevance. This …