The Resource Provisions in accounting practice and tax law

Provisions in accounting practice and tax law

Label
Provisions in accounting practice and tax law
Title
Provisions in accounting practice and tax law
Creator
Subject
Language
eng
Summary
This article concretises the possible tax consequences of adopting International Financial Reporting Standards (IFRS), and reviews how countries have dealt with the adoption of IFRS and its impact on tax law. The author's examination was made through the lens of International Accounting Standard 37: "Provisions, Contigent Liabilities and Contigent Assets", which regulates how liabilities are recognised and measured. Methods for handling provisions are one of the most interesting points of convergence between taxation and accounting. This article reviews the positive tax law to provisions and contigent liabilities, and offers touchstones for the desirable law. It also provides a comparative perspective
Citation source
In: British tax review. - London. - (2015),
http://library.link/vocab/creatorName
Gilbai, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • accounting
  • IFRS
  • IAS
  • GAAP
  • tax accounting
Label
Provisions in accounting practice and tax law
Instantiates
Publication
Label
Provisions in accounting practice and tax law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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