| The Influence of Ias/Ifrs on the Ccctb, Tax Accounting, Disclosure and Corporate Law Accounting Concepts: A Clash of Cultures Contributor(s): Essers, Peter Hj (Editor), Raaijmakers, Theo (Editor) |
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ISBN: 9041128190 ISBN-13: 9789041128195 Publisher: Kluwer Law International OUR PRICE: $199.98 Product Type: Hardcover - Other Formats Published: January 2009 |
| Additional Information |
| BISAC Categories: - Law | Taxation |
| Series: Eucotax Series on European Taxation |
| Physical Information: 0.8" H x 6.5" W x 9.7" (1.30 lbs) 236 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. |
