Research Catalog

Title

The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts : 'a clash of cultures' / edited by Peter Essers [and others].

Publication

Austin : Wolters Kluwer Law & Business, [2009], ©2009.

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Holdings

Details

Additional Authors

• Essers, P. H. J. (Petrus Hubertus Johannes), 1957-
• Eucotax.

Description

xviii, 214 pages; 25 cm.

Summary

"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 have 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."--BOOK JACKET.

Series Statement

EUCOTAX series on European taxation, 1566-0737 ; vol. 23

Uniform Title

Eucotax series on European taxation ; 23.

Subject

• International accounting standard
• International financial reporting standards
• Common Consolidated Corporate Tax Base
• Tax accounting > Law and legislation > European Union countries
• Corporations > Taxation > European Union countries

Bibliography (note)

• Includes bibliographical references and index.

Contents

Ch. 1. The International Financial Reporting Standards / Leo van der Tas and Peter van der Zanden -- Ch. 2. The Precious Relationship between IAS/IFRS, National Tax Accounting Systems and the CCCTB / Peter Essers and Ronald Russo -- 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 and Pieter van der Schee -- App. A. Common Consolidated Corporate Tax Base Working Group (CCCTB WG) -- App. B. International Accounting Standard IAS 16 (REVISED 1998) -- App. C. International Accounting Standard IAS 37.

ISBN

• 9041128190
• 9789041128195

OCLC

• ocn277195200
• 277195200
• SCSB-9060242

Owning Institutions

Columbia University Libraries