Management of enterprise accounting, strongly connected to taxation does not always contribute to the efficiency … accounting rules, the principles of tax law before the law accountable. If the economic reality of the established accounting … between the established accounting rules and tax were not related, based on their analysis and finding ways of harmonizing the …

reinforcing steps in three areas: accounting, disclosure and risk management; the architecture of prudential regulation; and …

differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …

regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …