Horst, Thomas
An economic analysis of corporations' reserves for tax audit adjustments / by Thomas Horst .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
With this article, the author continues his assessment of large U.S. nonfinancial corporations based on information in the financial statements corporations include with their annual Securities and Exchange Commission (SEC) Forms 10-K. He focuses on disclosures regarding unrecognized tax benefits reserves for tax audit adjustments.
SOCIEDADES
RESERVAS DE CAPITALIZACIÓN
AUDITORIA FISCAL
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 95, n. 5, July 29 2019, p. 409-420
An economic analysis of corporations' reserves for tax audit adjustments / by Thomas Horst .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
With this article, the author continues his assessment of large U.S. nonfinancial corporations based on information in the financial statements corporations include with their annual Securities and Exchange Commission (SEC) Forms 10-K. He focuses on disclosures regarding unrecognized tax benefits reserves for tax audit adjustments.
SOCIEDADES
RESERVAS DE CAPITALIZACIÓN
AUDITORIA FISCAL
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 95, n. 5, July 29 2019, p. 409-420