Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA

Article English OPEN
Roe, Jana;
  • Publisher: University of Economics, Faculty of Finance and Accounting Prague
  • Related identifiers: doi: 10.18267/j.efaj.132
  • Subject: H25 | M41 | Tax administration | IFRS | US GAAP | IRS | TIGTA | LIFO | Financial reporting standards
    • ddc: ddc:650

When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including the various preparers and users of financial statements, including the... View more
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