Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/179477 
Year of Publication: 
2017
Series/Report no.: 
Passauer Diskussionspapiere - Betriebswirtschaftliche Reihe No. B-28-17
Publisher: 
Universität Passau, Wirtschaftswissenschaftliche Fakultät, Passau
Abstract: 
In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the following four income tax notes and survey the area of research literature dealing with the information content provided by U.S. GAAP: (1) unrecognized tax benefits, (2) valuation allowances, (3) foreign earnings designated as permanently reinvested, and (4) book-tax differences. Building on this, we present the accounting rules for comparable income tax notes following IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes provided by IFRS financial statements.
Subjects: 
UTB
valuation allowance
permanently reinvested earnings
book-tax difference
U.S. GAAP
IFRS
tax notes
JEL: 
M40
M41
M48
H20
Document Type: 
Working Paper

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