Explain the role of IFRS in cross-border tax avoidance

by | Mar 18, 2020 | Uncategorized

  

Explain the role of IFRS in cross-border tax avoidance as per literature. Provide examples of how the consolidated account process facilitate earning management , i.e tax avoidance, when accounts are converted from IFRS to U.S GAAP and vice versa. The example should demonstrate relevant IFRS standard and U.S. GAAP.

  

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