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The Relationship between taxation and financial reporting : income tax accounting /

This publication consists of two separate reports which deal with interrelated issues: the relationship between accounting and financial reporting, and income tax accounting. They discuss main differences of approach among Member countries, the nature, reasons and main consequences of such differenc...

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Bibliographic Details
Corporate Author: Organisation for Economic Co-operation and Development. Working Group on Accounting Standards
Format: Government Document Book
Language:English
French
Language Notes:In English & French.
Published: Paris : Organisation for Economic Co-operation and Development, 1987.
Series:Accounting standards harmonization ; no. 3.
Subjects:
Organisation for Economic Co-operation and Development.
Financial statements.
Corporations > Taxation.
Corporations > Accounting.
Income tax > Accounting.
accounting.
financial statement.
tax accounting.
Sociétés > Impôts.
Impôt sur le revenu > Comptabilité.
Financiële verslaglegging.
Belastingen.
Law Commission, no. 268 (See: Is/1049041)
États financiers.
Comptabilité fiscale.
Sociétés > Impôts > Comptabilité.
Online Access:French equivalent / Équivalent français
Description
Summary:This publication consists of two separate reports which deal with interrelated issues: the relationship between accounting and financial reporting, and income tax accounting. They discuss main differences of approach among Member countries, the nature, reasons and main consequences of such differences and possible solutions for greater harmonization.
Item Description:English and French; title on added t.p.: Relations entre fiscalité et comptabilité.
Physical Description:68, 75 pages ; 27 cm.
Bibliography:Includes bibliographical references.
ISBN:9264029389
9789264029385