| 000 | 01186nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20220728113846.0 | ||
| 007 | TA | ||
| 008 | 190826s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aHorst, Thomas _921782 |
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| 245 | 3 |
_aAn economic analysis of corporations' reserves for tax audit adjustments _c by Thomas Horst |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aWith 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. | ||
| 650 | 4 |
_948454 _aSOCIEDADES |
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| 650 | 4 |
_964198 _aRESERVAS DE CAPITALIZACIÓN |
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| 650 | 4 |
_aAUDITORIA FISCAL _932216 |
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| 650 | 4 |
_945464 _aESTADOS UNIDOS |
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| 773 | 0 |
_9160869 _oOP 138-Bis/2019/95/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 5, July 29 2019, p. 409-420 |
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| 942 | _cART | ||
| 999 |
_c141071 _d141071 |
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