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

By: Hoopes, Jeffrey L.
Contributor(s): Schanz, Deborah.
Material type: ArticleArticleSubject(s): SISTEMA FINANCIERO | SEGUNDO PILAR (OCDE) | CONTABILIDAD | EMPRESAS | TIPO MÍNIMO GLOBAL | ESTADOS UNIDOS In: Tax Notes International v. 107, n. 8, August 22, 2022, p. 901-905Summary: 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.
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OP 138-Bis/2022/107/8-1 (Browse shelf) Available OP 138-Bis/2022/107/8-1

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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.

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