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Tax and accounting rules: some recent developments

Aisbitt, Sally (2002). Tax and accounting rules: some recent developments. European Business Review, 14(2) pp. 92–97.

DOI (Digital Object Identifier) Link: http://dx.doi.org/10.1108/09555340210420064
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Abstract

Highlights a number of developments in Europe that have been important in the evolution of the relationship between the rules for computing profits for tax and accounting purposes. This will assist users in their understanding of European financial reports and will highlight areas where particular caution is required when analysing financial statements over an extended period. Recent changes in the UK are put forward as an alternative to breaking the tax link, and a possible avenue for promoting the harmonization of taxation as well as financial reporting.

Item Type: Journal Article
ISSN: 0955-534X
Keywords: Financial reporting; Harmonization; International accounting; International standards; Taxation
Academic Unit/Department: Open University Business School
Item ID: 1612
Depositing User: Users 12 not found.
Date Deposited: 12 Jul 2006
Last Modified: 02 Dec 2010 19:46
URI: http://oro.open.ac.uk/id/eprint/1612
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