Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification
Description: This article investigates whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users.
Date: October 2014
Creator: Abernathy, John L.; Beyer, Brooke; Gross, Andrew D. & Rapley, Eric T.
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