The Influence Of Ias/Ifrs On The Ccctb, Tax Accounting, Disclosure And Corporate Law Accounting Concepts

Overview

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 ...

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Overview

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.

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Product Details

  • ISBN-13: 9789041128195
  • Publisher: Kluwer Law International, BV
  • Publication date: 12/23/2008
  • Pages: 236
  • Product dimensions: 6.50 (w) x 9.80 (h) x 0.80 (d)

Table of Contents

List of Abbreviations

Ch. 1 The International Financial Reporting Standards Leo van der Tas van der Tas, Leo Peter van der Zanden van der Zanden, Peter 1

Ch. 2 The Precious Relationship between IAS/IFRS, National Tax Accounting Systems and the CCCTB Peter Essers Essers, Peter Ronald Russo Russo, Ronald 29

Ch. 3 Disclosure and Accounting for Issuers in between 'Federal' EU Securities Law (and Mandatory Application of IFRS) and National Corporate Law Accounting Concepts Theo Raaijmakers Raaijmakers, Theo Pieter van der Schee van der Schee, Pieter 87

App. A Common Consolidated Corporate Tax Base Working Group (CCCTB WG) 153

App. B International Accounting Standard IAS 16 (REVISED 1998) 167

App. C International Accounting Standard IAS 37 183

Bibliography 205

Index 211

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