The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disc ...

Peter Essers

• 06 januari 2009
• 9789041128195

Samenvatting:

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.