The Influence of IAS/IFRS on the CCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts

The Influence of IAS/IFRS on the CCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts
autor Peter HJ Essers, Theo Raaijmakers, Ronald Russo, Pieter van der Schee, Leo van der Tas, Peter van der Zanden | editura wolters kluwer | 2009 | 236 pagini
Autor - Peter HJ Essers, Theo Raaijmakers, Ronald Russo, Pieter van der Schee, Leo van der Tas, Peter van der Zanden
An aparitie - Ianuarie 2009
Numar pagini - 236
Depending on the goals to be achieved, there are many ways to calculate a company's profits. This is to a great extent due to the different aims of financial and tax accounting.

Financial accounting is undergoing a growing influence of IAS/IFRS. IFRS is also exerting a growing influence on tax accounting. This is especially visible in the European development of a Common Consolidated Corporate Tax Base (CCCTB) for multinational corporate entities. Although no formal link exists between IAS/IFRS and CCCTB, IFRS will likely be a strong material influence on various key elements of the CCCTB. Many tax professionals (and Member States) fear the influence of IAS/IFRS on tax accounting mainly given the divergent aims of IAS/IFRS and tax accounting.

The introduction of IAS/IFRS will have significant consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. Since IAS/IFRS is strongly influenced by the Anglo-American view on accounting, a question arises regarding its potential influence on the various continental disclosure, tax and financial accounting systems. In other words, one can readily envision a confrontation of systems with totally different backgrounds. This insightful work focuses on the consequences of this ‘clash of cultures' for tax accounting, disclosure and corporate law accounting concepts.



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