Op werkdagen voor 23:00 besteld, morgen in huis Gratis verzending vanaf €20

The Influence of IAS/IFRS on the CCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts 'A Clash of Cultures'

Specificaties
Paperback, blz. |
Kluwer Law International | e druk, 2009
ISBN13: 9789041128195
Rubricering
Hoofdrubriek : Juridisch
Juridisch :
Kluwer Law International e druk, 2009 9789041128195
Verwachte levertijd ongeveer 15 werkdagen

Samenvatting

Depending on the goals to be achieved, there are many ways to calculate a company's profits. This is to a great extent due to the different aims of financial and tax accounting.

Financial accounting is undergoing a growing influence of IAS/IFRS. IFRS is also exerting a growing influence on tax accounting. This is especially visible in the European development of a Common Consolidated Corporate Tax Base (CCCTB) for multinational corporate entities. Although no formal link exists between IAS/IFRS and CCCTB, IFRS will likely be a strong material influence on various key elements of the CCCTB. Many tax professionals (and Member States) fear the influence of IAS/IFRS on tax accounting mainly given the divergent aims of IAS/IFRS and tax accounting.

The introduction of IAS/IFRS will have significant consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. Since IAS/IFRS is strongly influenced by the Anglo-American view on accounting, a question arises regarding its potential influence on the various continental disclosure, tax and financial accounting systems. In other words, one can readily envision a confrontation of systems with totally different backgrounds. This insightful work focuses on the consequences of this ‘clash of cultures’ for tax accounting, disclosure and corporate law accounting concepts.

Specificaties

ISBN13:9789041128195
Taal:
Bindwijze:paperback
Hoofdrubriek:Juridisch

Over Peter Essers

Prof.dr. P.H.J. Essers is hoogleraar belastingrecht aan de Universiteit Tilburg.

Andere boeken door Peter Essers

Net verschenen

Rubrieken

Populaire producten

    Personen

      Trefwoorden

        The Influence of IAS/IFRS on the CCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts 'A Clash of Cultures'