haku: @all company restructuring / yhteensä: 18
viite: 15 / 18
| Tekijä: | Maples, L. |
| Otsikko: | Taxation of Pending Claims |
| Lehti: | Journal of Accountancy
2003 : MAY, VOL. 195:5, p. 31-37 |
| Asiasana: | TAXATION ACCOUNTING CUSTOMERS ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | The tax treatment of contingent liabilities transferred in a corporate sale or restructuring is often a problem for the parties involved. (A contingent liability is one that depends on an uncertain event, such as the settlement of a lawsuit.) Common examples of pending claims are suits against a company by a government agency, a customer or an employee, all of which can significantly affect the economics of a transaction. The amount of these liabilities will influence price negotiations and help determine the buyer's basis and the seller's gain or loss. CPAs who advise clients and employers on these transactions will find the rules for how to treat fixed and determinable obligations well established; those for contingent liabilities are not. |
SCIMA