Need help with international accounting. Please explain briefly. Thanks. ASC 740-30-25 covers the topic of...
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Accounting
Need help with international accounting. Please explain briefly. Thanks.
ASC 740-30-25 covers the topic of undistributed earnings of subsidiaries and corporate joint ventures.
1. How does ASC 740-30-25 provide an incentive to U.S. multinational corporations to shift or keep profits offshore?
2. How can this financial accounting standard be used as a tool for earnings management?
3. What evidence exists that corporate tax executives favor the Indefinite Reversal Exemption?
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