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.



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.

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  • Item ORO ID
  • 1612
  • Item Type
  • Journal Item
  • ISSN
  • 0955-534X
  • Keywords
  • Financial reporting; Harmonization; International accounting; International standards; Taxation
  • Academic Unit or School
  • Faculty of Business and Law (FBL)
  • Depositing User
  • Users 12 not found.