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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

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