Hoopes, Jeffrey L.

Nonstandard financial accounting non-GAAP reporting and implications for pillar 2 / by Jeffrey L. Hoopes and Deborah Schanz


Resumen.

Incluye referencias bibliográficas.

In this article, the authors explain nonstandard financial reporting, including how and why businesses use it, and examine its implications for the OECD’s pillar 2 proposal.


SISTEMA FINANCIERO
SEGUNDO PILAR (OCDE)
CONTABILIDAD
EMPRESAS
TIPO MÍNIMO GLOBAL
ESTADOS UNIDOS


Schanz, Deborah

Tax Notes International 1048-3306v. 107, n. 8, August 22, 2022, p. 901-905

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