The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts - A Clash of Cultures (Hardcover)

Depending on the goals to be achieved, there are many ways to calculate a company's profits. This is to a great extent due to the different aims of financial and tax accounting. Financial accounting is undergoing a growing influence of IAS/IFRS. IFRS is also exerting a growing influence on tax accounting. This is especially visible in the European development of a Common Consolidated Corporate Tax Base (CCCTB) for multinational corporate entities. Although no formal link exists between IAS/IFRS and CCCTB, IFRS will likely be a strong material influence on various key elements of the CCCTB. Many tax professionals (and Member States) fear the influence of IAS/IFRS on tax accounting mainly given the divergent aims of IAS/IFRS and tax accounting. 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.

General

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Release date:	December 2008
First published:	2009
Editors:	Peter H.J. Essers • Theo Raaijmakers
Dimensions:	164 x 241 x 21mm (L x W x T)
Format:	Hardcover
Pages:	236
ISBN-13:	978-90-411-2819-5
Categories:	Books > Law > International law > General Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	90-411-2819-0
Barcode:	9789041128195

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