Record Detail Back
The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure, and Corporate Law Accounting Concepts a Clash of Cultures""
- Share to:
The introduction of IAS/IFRS has consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. The Book focuses on differences between the Anglo-American view on accounting and various continental disclosure, tax and corporate accounting concepts. The first chapter describes the historical development of IAS/IFRS, the relationship with national accounting concepts and the possible future of IFRS. In the second chapter the authors analyse the different ways in which financial accounting in general and IAS/IFRS in particular influence tax accounting. In the third chapter the authors analyse the role of the accounts as disclosure document.
Pete essers, et al. - Personal Name
01 INF pet
978-90-411-2819-5
01 INF pet
EUCOTAX series on european taxation
Book
English
Kluwer law international
2009
AH Alpen aan den rijn
xviii, 214 p.; 25 cm
LOADING LIST...
LOADING LIST...