The Resource Aligning taxable profits and accounting profits : accounting standards, legislators and judges

Aligning taxable profits and accounting profits : accounting standards, legislators and judges

Label
Aligning taxable profits and accounting profits : accounting standards, legislators and judges
Title
Aligning taxable profits and accounting profits : accounting standards, legislators and judges
Creator
Subject
Language
eng
Summary
This article debates on the relationship between taxable and accounting profits. Furthermore, it discusses the way in which this relationship is changing and being managed in the UK. The role of the judiciary in this relationship is scrutinised and it is suggested that, contrary to some views expressed, there is a continuing role for the courts and this role will remain despite increasingly detailed and comprehensive accounting standards. The last part comments briefly on the interaction between the tax and accounting systems in this context
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 2 (2004),
http://library.link/vocab/creatorName
Freedman, J
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • profits
  • accounting
Label
Aligning taxable profits and accounting profits : accounting standards, legislators and judges
Instantiates
Publication
Label
Aligning taxable profits and accounting profits : accounting standards, legislators and judges
Publication

Library Locations

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