Product Overview
From Follett
Includes bibliographical references and index.;Introduction -- Accounting for income taxes -- Uncertain tax positions -- Permanent versus temporary differences -- Sarbanes-Oxley, auditor independence: impact on tax services -- Management assessment and auditor attestation of internal controls -- Specific situations -- Attorney-client and related privileges -- Transfer pricing and permanent establishment matters. "The purpose of this text is to discuss and explain the pertinent elements of the intersection of financial accounting and taxation. The goal is to: (i) articulate the reality of financial accounting and tax compliance in light of the new landscape entities face on such matters today; and (ii) set out a means by which entities can structure their tax planning and financial reporting in a manner to efficiently meet all applicable requirements. Key differentiators in the text are liberal use of numerical examples, excerpts from companies' financial statements, and opinions on murky issues due to the complex and dynamic interdependence of financial accounting and income tax principles"--Provided by publisher.
From the Publisher
Hardbound - New, hardbound print book.