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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.
This book seeks to examine the relationship between corporate law rules and economic performance. Contributors examine the design of the two main systems of corporate governance to ascertain which bundle of rules is likely to support the emergence of a strong system of governance. They seek to show that the performance of companies is linked to different patterns of shareholding, legal rules, and non-legal relationships.
This book examines the limited liability business forms that have recently emerged, and seeks to identify the forces that have led to the emergence of new business forms for small and medium-sized businesses. Focusing on the US, UK, and continental Europe, the contributors analyse the Limited Liability Company, the Limited Liability Partnership, and the new business forms proposed in Europe.
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