The Resource Impact of international accounting standards on tax reporting
Impact of international accounting standards on tax reporting
Resource Information
The item Impact of international accounting standards on tax reporting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Impact of international accounting standards on tax reporting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Italian legislature has adopted IAS/IFRS by enacting a decree-law with a two-staged approach. Under this decree-law, the new accounting rules apply to certain entities starting from 2005 or from 2006. The legislature has provided specific tax rules aimed at leaving tax revenue unchanged and ensuring equal tax treatment between companies that are subject to IFRS and companies that are not
- Language
- eng
- Label
- Impact of international accounting standards on tax reporting
- Title
- Impact of international accounting standards on tax reporting
- Language
- eng
- Summary
- The Italian legislature has adopted IAS/IFRS by enacting a decree-law with a two-staged approach. Under this decree-law, the new accounting rules apply to certain entities starting from 2005 or from 2006. The legislature has provided specific tax rules aimed at leaving tax revenue unchanged and ensuring equal tax treatment between companies that are subject to IFRS and companies that are not
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 9 (2007),
- http://library.link/vocab/creatorName
- Flora, P
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- IAS
- IFRS
- tax accounting
- Label
- Impact of international accounting standards on tax reporting
- Label
- Impact of international accounting standards on tax reporting
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Impact-of-international-accounting-standards-on/KAoy3uL5QAQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Impact-of-international-accounting-standards-on/KAoy3uL5QAQ/">Impact of international accounting standards on tax reporting</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Impact-of-international-accounting-standards-on/KAoy3uL5QAQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Impact-of-international-accounting-standards-on/KAoy3uL5QAQ/">Impact of international accounting standards on tax reporting</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>