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Blaufus et al., 2018 - Google Patents

Tax-related implications of fair value accounting

Blaufus et al., 2018

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Document ID
7478529606490251584
Author
Blaufus K
Jacob M
Publication year
Publication venue
The Routledge Companion to Fair Value in Accounting

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Snippet

This chapter provides an overview of costs and benefits of fair value taxation. It also provides two examples of decisions–investment decisions of firms and capital gains realization decisions–that are distorted by historical cost accounting but that are not distorted by fair …
Continue reading at papers.ssrn.com (PDF) (other versions)

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