Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies. Firstly, this paper considers the relevance of...

Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies. First, this paper considers the relevance of international...

Traces the history of the imposition of a comprehensive tax‐accounting link in Sweden, identifying ways in which professional accountants have sought to circumvent the impact of the link and considering the effect of the link on the three bodies in Sweden involved in formulating accounting...