areas. In particular, tax accounting still has to follow the realisation principle. Therefore, IFRS fair value …-accountingʺ cannot be adopted for tax purposes. A transition to tax accounting on the basis of IFRS has only minor effects on the … International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for …

Accounting Standards / International Financial Reporting Standards (IAS/IFRS). Since dependency of financial and tax accounting … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … possible. Compared to national GAAP the advantage of IAS/IFRS as a starting point for tax accounting derives from the …

establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective …The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to … tax burden of Belgian companies for eleven different sectors. The use of IAS/IFRS as a starting point for tax purposes …

in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for specifically …

already known accounting information. …

The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally … close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of … find considerable differences between financial and tax accounting and observe that temporary book-tax differences are …