, they finally begun to cooperate closely and have made progress, reflecting their aspirations to establish accounting …

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 …

Committee in charge: David Guenther, Chairperson, Accounting;Steven Matsunaga, Member, Accounting;Linda Krull, Member …, Accounting;Bruce Blonigen, Outside Member, Economics … (IFRS). I compare the value and distribution of synergy gains for target firms from weak regulatory environments that have …