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Real Estate Investment Trusts and Joint Ventures - Julian Eibel - Bog - Springer-Verlag Berlin and Heidelberg GmbH & Co. KG - Plusbog.dk

Real Estate Investment Trusts and Joint Ventures - Julian Eibel - Bog - Springer-Verlag Berlin and Heidelberg GmbH & Co. KG - Plusbog.dk

Julian Eibel studies the contribution of joint venture (JV) use as means of financing flexibility against the background of diverse financial restrictions in the institutional and regulated environment of the REIT Act. After reviewing JV motives for classical corporations, the real estate and REIT industry as well as the financing and capital behavior of REITs, the author finds JVs to result from REIT managers'' need of financing flexibility to allow timely funding outside regulated markets. Thus, he argues JVs mitigate financing restrictions and stimulate capital markets to regain access to classical financing.

DKK 676.00
1

Differences between FIN 48 and IFRIC 23 - Carolin Seibert - Bog - Springer-Verlag Berlin and Heidelberg GmbH & Co. KG - Plusbog.dk

Differences between FIN 48 and IFRIC 23 - Carolin Seibert - Bog - Springer-Verlag Berlin and Heidelberg GmbH & Co. KG - Plusbog.dk

Uncertainties about the tax treatment of business transactions in the tax return or tax balance sheet can cause significant accounting challenges for current and deferred taxes in the financial statements. Whereas the accounting treatment of tax risks or tax audit risks has been regulated under US GAAP since 2006, a corresponding IFRS regulation was only published in 2017 and is effective from the 2019 fiscal year. The author takes this as an opportunity to analyze and critically assess the differences between the US GAAP accounting regulation "FIN 48 - Accounting for Uncertainty in Income Taxes" and the IFRS accounting regulation "IFRIC 23 - Uncertainty over Income Tax Treatments". Building on the insights from her analysis, the author also examines the problem areas arising from IFRIC 23 from the perspective of the German tax authorities, German business practice and German advisory practice.

DKK 434.00
1