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...

Full description

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:
Online Access:French equivalent / Équivalent français

MARC

Tag First Indicator Second Indicator Subfields
LEADER 00000cam a2200000 a 4500
001 in00000014640
005 20230911173553.0
008 880808s1987 fr b i000 0 eng
010 |a  88115912  
016 |a (AMICUS)000007337591 
019 |a 16262475  |a 16566109  |a 16933694  |a 59914147  |a 226209592  |a 317738223  |a 1078038552 
020 |a 9264029389  |q (pbk.) 
020 |a 9789264029385  |q (pbk.) 
029 1 |a AU@  |b 000005375690 
029 1 |a AU@  |b 000022523336 
029 1 |a HR0  |b G02306976 
029 1 |a NZ1  |b 3178394 
029 1 |a UNITY  |b 003417832 
029 1 |a YDXCP  |b 1271222 
029 1 |a NLC  |b 000007337591 
035 |a (OCoLC)ocm18140169  
035 |a (OCoLC)18140169  |z (OCoLC)16262475  |z (OCoLC)16566109  |z (OCoLC)16933694  |z (OCoLC)59914147  |z (OCoLC)226209592  |z (OCoLC)317738223  |z (OCoLC)1078038552 
035 |a (OCoLC)ocm18140169  
040 |a DLC  |b eng  |c DLC  |d OCL  |d EL$  |d BAKER  |d NLGGC  |d BTCTA  |d YDXCP  |d AU@  |d SINLB  |d AUW  |d TOH  |d ZWZ  |d BDX  |d OCLCO  |d OCLCF  |d OCLCQ  |d BOTKC  |d PAU  |d CNUTO  |d FIE  |d UX0  |d ESU  |d CSA  |d NLBFD  |d OCLCQ  |d NLC  |d OCLCO  |d OCLCQ  |d OCLCA  |d IL4J6  |d OCLCO 
041 0 |a eng  |a fre 
043 |a e------ 
050 0 0 |a HF5681.B2  |b R39 1987 
050 4 |a HJ4631  |b R382 1987 
055 0 |a HJ4653 A7 
080 |a 657.4 
082 0 4 |a 657.46  |2 20 
084 |a 85.25  |2 bcl 
086 0 |a (21 87 04 3) 
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. 
610 2 7 |a Organisation for Economic Co-operation and Development.  |2 fast  |0 (OCoLC)fst00531991 
650 7 |a Corporations  |x Accounting.  |2 fast  |0 (OCoLC)fst00879778 
650 7 |a Corporations  |x Taxation.  |2 fast  |0 (OCoLC)fst00879935 
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. 
856 4 2 |3 French equivalent / Équivalent français  |u https://bac-lac.on.worldcat.org/oclc/796977446  |t 0 
880 3 |6 246-00  |a Relations entre fiscalitเน#x82;e at comptabilitเน#x82;e 
880 |6 500-01  |a English and French; title on added t.p.: Relations entre fiscalitเน#x82;e et comptabilitเน#x82;e. 
938 |a Baker & Taylor  |b BKTY  |c 11.00  |d 11.00  |i 9264029389  |n 0001214756  |s active 
938 |a Brodart  |b BROD  |n 44926480  |c $11.00 
938 |a Baker and Taylor  |b BTCP  |n 88115912 //r89 
938 |a YBP Library Services  |b YANK  |n 1271222 
948 |h HELD BY TXA - 207 OTHER HOLDINGS 
994 |a Z0  |b TXA 
999 f f |s 414f15d8-1071-3e60-a49b-73e62e056e95  |i df71d0bd-a10c-3c87-9fe3-1714358b5362  |t 0 
952 f f |p ric  |a Texas A&M University  |b Rellis Campus  |c Joint Library Facility  |s JLF  |d Remote Storage  |t 0  |e HF5681.T3 R35 1987  |h Library of Congress classification  |i unmediated -- volume  |m A14812569512