DEATH AND TAXES: AUTO DEALERS FACE THEIR FINAL RECKONING

机译：死亡和税收：汽车经销商面对最后的推算

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Auto retailers survived the Great Recession only to face death by taxes. Auto retail is the largest single sector of the economy, and nearly 75% of dealers sit on a huge, unfunded tax liability with the imminent phase-out of Last-In, First-Out (LIFO) inventory accounting. The tax bill may come sooner than anticipated with recent rhetoric in Washington to balance the federal budget and pressure from the SEC for convergence with international financial reporting standards (IFRS).

机译：汽车零售商在大萧条中幸存下来，只不过要面对因税收而丧命的命运。汽车零售是经济中最大的单一部门，随着即将淘汰后进先出（LIFO）库存会计，将近75％的经销商承担了巨大的，无资金来源的税收责任。税收法案可能比华盛顿最近的言论要早于预期，以平衡联邦预算和SEC要求与国际财务报告标准（IFRS）趋同的压力。

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《Decision Sciences Institute annual meeting》|2012年|p.42-47|共6页
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作者
Robert Hutchinson;
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原文格式 PDF
正文语种
中图分类管理学;管理学;
关键词
LIFO; inventory accounting; tax policy; IFRS convergence; financial conformity; auto retail;

机译：LIFO;库存会计;税收政策; IFRS趋同;财务符合性;汽车零售;

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4. DEATH AND TAXES: AUTO DEALERS FACE THEIR FINAL RECKONING [C] . Robert Hutchinson Decision Sciences Institute annual meeting . 2011

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7. Commission report on the structure and rates of excise duty laid down by Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes and by Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes. Proposal for a Council Directive amending Directive 92/79/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and Directive 94/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco. COM (98) 320 final, 15 May 1998 [O] . 1998

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8. Impact of E-Commerce on Auto Dealers. [R] . 2001

机译：Impact of E-Commerce on auto Dealers.

DEATH AND TAXES: AUTO DEALERS FACE THEIR FINAL RECKONING

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