Tax and accounting rules: some recent developments.
European Business Review, 14(2) pp. 92–97.
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.
||Financial reporting; Harmonization; International accounting; International standards; Taxation
||Open University Business School
||Users 12 not found.
||12 Jul 2006
||02 Dec 2010 19:46
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