The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts : 'a clash of cultures'.

Door: Essers, P.H.J.

❮ ❯

• ISBN: 9789041128195
• Uitgever: Alphen aan den Rijn : Kluwer Law International, 2009. Hardcover. Dustjacket. 214 pp. Conditie: als nieuw
• Taal:
• Categorie:
• Details: Conditie: als nieuw. RECHT
• Extra informatie: 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.
• € 80.00