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...
| Corporate Author: | |
|---|---|
| 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: | |
| Online Access: | French equivalent / Équivalent français |
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| 245 | 0 | 4 | |a The Relationship between taxation and financial reporting : |b income tax accounting / |c report by the Working Group on Accounting Standards. |
| 246 | 3 | |a Relations entre fiscalité at comptabilité | |
| 260 | |a Paris : |b Organisation for Economic Co-operation and Development, |c 1987. | ||
| 300 | |a 68, 75 pages ; |c 27 cm. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a unmediated |b n |2 rdamedia | ||
| 338 | |a volume |b nc |2 rdacarrier | ||
| 490 | 1 | |a Accounting standards harmonization ; |v no. 3 | |
| 500 | |6 880-01 |a English and French; title on added t.p.: Relations entre fiscalité et comptabilité. | ||
| 504 | |a Includes bibliographical references. | ||
| 546 | |a In English & French. | ||
| 520 | |a 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. | ||
| 610 | 2 | 0 | |a Organisation for Economic Co-operation and Development. |
| 650 | 0 | |a Financial statements. | |
| 650 | 0 | |a Corporations |x Taxation. | |
| 650 | 0 | |a Corporations |x Accounting. | |
| 650 | 0 | |a Income tax |x Accounting. | |
| 650 | 4 | |a accounting. | |
| 650 | 4 | |a financial statement. | |
| 650 | 4 | |a tax accounting. | |
| 650 | 6 | |a Sociétés |x Impôts. | |
| 650 | 6 | |a Impôt sur le revenu |x Comptabilité. | |
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| 650 | 7 | |a Financial statements. |2 fast |0 (OCoLC)fst00924782 | |
| 650 | 7 | |a Income tax |x Accounting. |2 fast |0 (OCoLC)fst00968720 | |
| 650 | 1 | 7 | |a Financiële verslaglegging. |2 gtt |
| 650 | 1 | 7 | |a Belastingen. |2 gtt |
| 610 | 2 | 7 | |a Law Commission, no. 268 (See: Is/1049041) |2 nli |
| 650 | 7 | |a Financial statements. |2 nli | |
| 650 | 7 | |a Corporations |x Taxation. |2 nli | |
| 650 | 7 | |a Corporations |x Accounting. |2 nli | |
| 650 | 7 | |a Income tax |x Accounting. |2 nli | |
| 650 | 7 | |a États financiers. |2 ram | |
| 650 | 7 | |a Comptabilité fiscale. |2 ram | |
| 650 | 7 | |a Sociétés |x Impôts |x Comptabilité. |2 ram | |
| 710 | 2 | |a Organisation for Economic Co-operation and Development. |b Working Group on Accounting Standards. | |
| 830 | 0 | |a Accounting standards harmonization ; |v no. 3. | |
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