International variations in the connections between tax and financial reporting

Article Abstract:

Several papers have investigated the international variations in the relationship between taxation and financial reporting. A method to assess the degree of connection between tax rules and financial reporting in a country is presented, suggesting five cases of connection or disconnection. Fifteen areas of accounting are proposed for assessment on the basis of these connections, and are applied to four countries.

Analysis, Taxation, Corporation reports, Company reports

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Harmonisation of accounting measurement practices in the European Community

Article Abstract:

An important factor in achieving a single common market is the harmonization of accounting practices. Within the European Union (EU), member countries are required to include directives in national laws. A study of companies from Denmark, Belgium, the Netherlands, Ireland, France, Portugal, Germany and the U.K. is analysed to determine the level of accounting harmonization within the EU.

Standards

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The ture and fair view requirement in recent national implementations

Article Abstract:

Research examining the implementation of fair and true view requirements in the legislation systems of Finland, Sweden, Norway and Austria is presented. Comparative observations of the ways in which these countries apply the Fourth Directive of the European Union are made.

Europe

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