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.
Explain the role of IFRS in cross-border tax avoidance
by | Mar 18, 2020 | Uncategorized
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