The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts —— A Clash of Cultures

----- IAS/IFRS对合并后公司税赋基础、税赋会计、披露与公司法会计理念的影响

ISBN: 9789041128195 出版年:2008 页码:238 Kluwer Law International

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Depending on the goals to be achieved, there are many ways to calculate a companyè?—s profits. This is to a great extent due to the different aims of financial and tax accounting.

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