impacting the accounting systems of many countries. However, accounting systems are also often used for national tax reporting …. This creates a divergence in the reporting needs which existing accounting systems are unable to meet. Previous studies … have talked about linkages between accounting and taxation and find aspects of their systems identical, disconnected …

In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since … discussion. First, I shed light on the development of the accounting measurement concepts from Prussian Civil Code 1794 (ALR) to … the whims of targeted tax accounting policies. The provision of a purely indicator-based impairment test by the IASB is …

This paper compares technical aspects of accrual-based budgeting and accounting reforms of the national governments of … each one of the possibilities that is most appropriate. What is clear is the resilience of traditional budgetary accounting …

The objective of the present paper is to study the accounting treatment of goodwill and practices concerning this … intangible asset before the application of new international accounting standards. The empirical study is based on the analysis … underline a great heterogeneity in current accounting treatment of goodwill in French companies. Our results provide evidence …

intangible asset accounting methods on the eve of the advent of the new international accounting standards. Despite the varying … appropriate discounting rate. - External difficulties with new requirements concerning the publication of accounting financial …