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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2012

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

European Financial Systems 2012

ISBN

978-80-210-5940-5

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

12-17

Název nakladatele

Masarykova univerzita Brno

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

1. 1. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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