The analysis of the corporate financial and tax accounting in the EU and their harmonization

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F12%3A%230002000" target="_blank" >RIV/47813059:19520/12:#0002000 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The analysis of the corporate financial and tax accounting in the EU and their harmonization
Original language description
In some EU Member States, there is a long and complex relationship between financial and tax accounting, which can be significantly affected by the introduction of new international financial reporting standards such as IAS/IFRS (International AccountingStandards/International Financial Reporting Standards). This article therefore aims to analyze the relationship between financial accounting and reporting for corporate income tax purposes in the EU and also explore the effects of adopting IAS/IFRS on tax accounting within the EU. At the same time also reflects on the possibilities of effective influencing the further development of the relationship between financial and tax accounting in connection with the growing influence of IAS/IFRS and possible harmonization of the tax base in corporate income tax.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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