Posted: September 8th, 2015

Best reporting standard of financial reporting for taxes

Use the Internet to research articles on ASC 740 (SFAS 109) and International Accounting Standard (IAS) 12.

1.) Create a scenario reflecting the differences between GAAP and international accounting standards for taxes. Determine which reporting standard best reflects financial reporting for taxes, and support your position.
2.) Examine the impact of FIN 48 (Accounting for the Uncertainty in income taxes) on GAAP reporting. Identify the benefits of the requirements on financial reporting. Assess whether FIN 48 was necessary, and support your position.

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