Corporate Income Tax Accounting
Author: Christopher H. Hanna
Publisher:
Published: 2008
Total Pages:
ISBN-13: 9780791368206
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Author: Christopher H. Hanna
Publisher:
Published: 2008
Total Pages:
ISBN-13: 9780791368206
DOWNLOAD EBOOKAuthor: M. Van Hoepen
Publisher: Springer Science & Business Media
Published: 2013-06-29
Total Pages: 302
ISBN-13: 9401743509
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Publisher: Wg&l/Ria Group
Published: 2007-01-01
Total Pages:
ISBN-13: 9780791365977
DOWNLOAD EBOOKAuthor: Stephen F. Gertzman
Publisher:
Published: 2017
Total Pages:
ISBN-13:
DOWNLOAD EBOOKAuthor: Dieter Endres
Publisher: Kluwer Law International B.V.
Published: 2007-01-01
Total Pages: 850
ISBN-13: 9041125507
DOWNLOAD EBOOKThis book discusses whether elements of the international financial reporting standards (IFRS) meet the requirements of potential common European tax accounting rules. The analysis is based on general principles of taxation and on a comprehensive comparative survey of selected IFRS and tax accounting rules for all 25 EU member states (conducted by the universities of Goettingen, Mannheim, and Erlangen-Nuremberg with the support of PricewaterhouseCoopers). It concludes that, in principle, there is no irresolvable conflict between IFRS and the current tax accounting rules in the member states. After an introduction the book considers the general principles of taxation, followed by a comparative survey of IFRS and tax accounting rules in the EU member states, including taxation of corporations, determination of income, recognition, initial measurement, subsequent measurement, and special areas: pensions, leasing, treatment of domestic and foreign losses, and group taxation. Then follows an analysis of common and fundamental accounting principles, including conceptual accounting principles, accrual principles, treatment of losses, and definition of a group and consolidation. The appendices show how each country computes taxable income and grants tax incentives.
Author: Thomas F. Keller
Publisher:
Published: 1961
Total Pages: 172
ISBN-13:
DOWNLOAD EBOOKAuthor: Hugo Nurnberg
Publisher:
Published: 1971
Total Pages: 210
ISBN-13:
DOWNLOAD EBOOKAuthor: Accountants International Study Group
Publisher: London? : s.n.
Published: 1971
Total Pages: 32
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. General Accounting Office
Publisher:
Published: 1982
Total Pages: 84
ISBN-13:
DOWNLOAD EBOOKAuthor:
Publisher: Hoover Press
Published: 1984
Total Pages: 394
ISBN-13: 9780817978839
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