The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure, and corporate law accounting concepts : 'a clash of cultures'

Resource Information

The work The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure, and corporate law accounting concepts : 'a clash of cultures' represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure, and corporate law accounting concepts : 'a clash of cultures'

Creator

• Tas, L. van der

Contributor

• Essers, P.H.J

Subject

• IAS
• IFRS
• CCCTB
• tax accounting
• disclosure

Language

eng

Summary

The introduction of IAS/IFRS has consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. The book focuses on differences between the Anglo-American view on accounting and various continental disclosure, tax and corporate accounting concepts. The first chapter describes the historical development of IAS/IFRS, the relationship with national accounting concepts and the possible future of IFRS. In the second chapter the authors analyse the different ways in which financial accounting in general and IAS/IFRS in particular influence tax accounting. In the third chapter the authors analyse the role of the accounts as disclosure document

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

EUCOTAX series on European taxation

Series volume

vol. 23