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The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany
Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 274-302
Using as a natural experiment, the German corporate tax rate decrease in 2001, this paper studies the effect of tax accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that generally balance their overall accounting strategy,...
Persistent link: https://www.econbiz.de/10010670392
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Tax accounting in the late medieval German territorial states
Vogeler, Georg - In: Accounting History Review 15 (2005) 3, pp. 235-254
This paper examines tax accounting in the late medieval German territorial states, where we find that tax accounting starts in an oral context. By the thirteenth and fourteenth centuries, miscellaneous notes on taxes arising in various contexts were commonly augmented by wax tablets or tallies...
Persistent link: https://www.econbiz.de/10005446312
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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - HAL - 2008
model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great … Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these … countries have gone through four identified phases of goodwill accounting, classified as (1) static (immediate or rapid …
Persistent link: https://www.econbiz.de/10009151311
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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Stolowy, Hervé; Richard, Jacques; Ding, Yuan - Université Paris-Dauphine (Paris IX) - 2008
model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great … Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these … countries have gone through four identified phases of goodwill accounting, classified as (1) static (immediate or rapid …
Persistent link: https://www.econbiz.de/10011074616
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Comparative Analysis of the Declaration for Corporation Tax in Russia and Ukraine
Malyshkin, Oleksandr - In: Accounting and Finance (2014) 3, pp. 96-101
The significant part of internal politics of each country is the tax relationship that under union relations goes beyond the borders of a single country, and therefore requires coordination with other members of the union. The article addresses the methodological aspects of form and structure of...
Persistent link: https://www.econbiz.de/10010937920
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FINDING THE OUTER LIMITS OF IRS ACCOUNTING DISCRETION: THE KOLLMAN CASE
Jones, Deborah K.; Albert D. Spalding, Jr. - In: Accounting & Taxation 4 (2012) 1, pp. 109-122
The statutory language of the Internal Revenue Code gives cognizance to the methods of accounting used by taxpayers for their financial reporting. The 1979 U.S. Supreme Court opinion of Thor Power acceded to the Internal Revenue Service a significant amount of discretion in its attempt to...
Persistent link: https://www.econbiz.de/10011212153
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ОСНОВНЫЕ ПРОТИВОРЕЧИЯ В СИСТЕМЕ НОРМАТИВНОГО РЕГУЛИРОВАНИЯ НАЛОГОВОГО УЧЕТА И ПУТИ ИХ ПРЕОДОЛЕНИЯ...
ВЛАДИМИРОВНА, ОЛОМСКАЯ … - In: Вестник Адыгейского … (2014) 3, pp. 155-164
В статье рассмотрены основные противоречия в системе нормативного регулирования налогового учета, определены принципы налоговой системы в целом и налогового...
Persistent link: https://www.econbiz.de/10011270047
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IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies.
Haverals, Jacqueline - Centre Emile Bernheim, Solvay Brussels School of … - 2005
The adoption of IAS/IFRS in the European Union is part of the European Commission’s globaltax harmonisation policy whose aim is to establish a common (consolidated) corporate tax base. The paper shows that the impact of an IAS/IFRS- based tax accounting on the effective tax burden of Belgian...
Persistent link: https://www.econbiz.de/10005357830
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ИСПОЛЬЗОВАНИЕ МЕТОДОВ НАЧИСЛЕНИЯ АМОРТИЗАЦИИ ОСНОВНЫХ СРЕДСТВ ПРЕДПРИЯТИЙ ГОРНОДОБЫВАЮЩЕГО СЕКТОРА В СИСТЕМЕ МСФО И РСБУ...
ПЕТРОВНА, ВЛАДИМИРОВА МАРГАРИТА - In: Вестник Адыгейского … (2013) 3, pp. 141-149
В статье рассматриваются актуальные вопросы, связанные с эффективностью методов и способов начисления амортизации, влияющих на формирование собственных...
Persistent link: https://www.econbiz.de/10011231017
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УЧЕТНЫЕ ПРИНЦИПЫ ОБЪЕДИНЯЮЩИЙ ФАКТОР ФОРМИРОВАНИЯ БУХГАЛТЕРСКОЙ И НАЛОГОВОЙ ИНФОРМАЦИОННЫХ СИСТЕМ...
ВЛАДИМИРОВНА, ОЛОМСКАЯ … - In: Вестник Адыгейского … (2011) 3, pp. 139-150
В статье рассмотрены основные учетные принципы. Приведены критерии отнесения принципов к группе допущения и требования. Выделены основополагающие отличия...
Persistent link: https://www.econbiz.de/10011231047