The Resource Die Beziehung zwischen externer Rechnungslegung und steuerlicher Gewinnermittlung in den USA = The relationship between financial and tax accounting in the USA

Die Beziehung zwischen externer Rechnungslegung und steuerlicher Gewinnermittlung in den USA = The relationship between financial and tax accounting in the USA

Label
Die Beziehung zwischen externer Rechnungslegung und steuerlicher Gewinnermittlung in den USA = The relationship between financial and tax accounting in the USA
Title
Die Beziehung zwischen externer Rechnungslegung und steuerlicher Gewinnermittlung in den USA = The relationship between financial and tax accounting in the USA
Creator
Subject
Language
eng
Summary
The discussion about the authoritative principle especially due to the implementation of the international accounting standards is of prime importance. The future of the authoritative principle leads to the question how the taxable income is going to be computed. In order to give insight of an approach where the dependency principle is not in effect. The authors examine the relationship between financial and tax accounting in the USA. They address particularly the accrual method of accounting and reflect the fundamental differences between the goals of tax accounting and financial accounting. Special attention is given to the all-the-events-doctrine where all the necessary events to fix the taxpayer's right to receive income have to be occurred
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
  • Eberhartinger, E
  • Wiedermann-Ondrej, N
Geographic coverage
North America
Language note
German
http://library.link/vocab/subjectName
  • accounting
  • tax accounting
  • IAS
  • accrual basis
Label
Die Beziehung zwischen externer Rechnungslegung und steuerlicher Gewinnermittlung in den USA = The relationship between financial and tax accounting in the USA
Instantiates
Publication
Label
Die Beziehung zwischen externer Rechnungslegung und steuerlicher Gewinnermittlung in den USA = The relationship between financial and tax accounting in the USA
Publication

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