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

by Peter HJ Essers, Theo Raaijmakers

Overview

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.

Product Details

ISBN-13:	9789041128195
Publisher:	Wolters Kluwer
Publication date:	01/06/2009
Series:	Eucotax Series on European Taxation , #23
Pages:	236
Product dimensions:	6.50(w) x 9.80(h) x 0.80(d)