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An accounting and taxation conundrum : a pan-european perspective on tax accounting implications of IFRS adoption (英语)

The introduction of new financial reporting standards in the European Union (EU) is having significant direct consequences for many of the preparers and users of financial information. These consequences are generally well documented and explored by many distinguished experts. However, less well documented are some of the indirect consequences of the implementation of new financial accounting standards in the EU. One such area is in the relationship...
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