The Influence of Ias/Ifrs on the Ccctb, Tax Accounting, Disclosure and Corporate Law Accounting Concepts: 'a Clash of Cultures' (Ecutax Series on Euro

ISBN-13: 9789041128195 / Angielski / Twarda / 2009 / 214 str.

Peter Hj Essers; Theo Raaijmakers; Ronald Russo

Opis

The introduction of IAS/IFRS will have significant consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. Since IAS/IFRS is strongly influenced by the Anglo-American view on accounting, a question arises regarding its potential influence on the various continental disclosure, tax and financial accounting systems. In other words, one can readily envision a confrontation of systems with totally different backgrounds. This insightful work focuses on the consequences of this 'clash of cultures' for tax accounting, disclosure and corporate law accounting concepts.