Noguchi, Masayoshi - In: Accounting History Review 15 (2005) 1, pp. 1-34
This paper studies the issue of interaction between tax and accounting practice through an examination of the process followed by the Institute of Chartered Accountants in England and Wales (ICAEW) when formulating Recommendation on Accounting Principles (RoAP) No. 22 as a replacement for RoAP...