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How to account for income tax uncertainties related to business combinations
Author(s) -
Petzing Lawrence N.
Publication year - 1993
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970040408
Subject(s) - income tax , economics , task (project management) , business , accounting , public economics , management
The Emerging Issues Task Force reached a consensus on accounting for income tax uncertainties in business combinations. The result: some postacquisition adjustments will have a significant and even surprising impact.