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Editore: Josef Eul Verlag GmbH, 2012
ISBN 10: 3844102086ISBN 13: 9783844102086
Da: Ria Christie Collections, Uxbridge, Regno Unito
Libro Print on Demand
Condizione: New. PRINT ON DEMAND Book; New; Fast Shipping from the UK. No. book.
Editore: Josef Eul Verlag GmbH 2012-12, 2012
ISBN 10: 3844102086ISBN 13: 9783844102086
Da: Chiron Media, Wallingford, Regno Unito
Libro
PF. Condizione: New.
Editore: Josef Eul Verlag Gmbh, 2012
ISBN 10: 3844102086ISBN 13: 9783844102086
Da: PBShop.store US, Wood Dale, IL, U.S.A.
Libro Print on Demand
PAP. Condizione: New. New Book. Shipped from UK. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000.
Editore: Josef Eul Verlag Gmbh Dez 2012, 2012
ISBN 10: 3844102086ISBN 13: 9783844102086
Da: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germania
Libro Print on Demand
Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative principle governing the traditionally close relationship between financial and tax accounting. However, book-tax differences have been growing throughout the last decades. In particular, the German Accounting Law Modernization Act (BilMoG) is seen to set a new cornerstone in the development towards an increasing divergence between financial and tax accounting. Despite the unanimous agreement of growing book-tax differences, little is so far known about the actual relationship between financial and tax accounting in Germany. In contrast to international research that has developed a variety of approaches to measure the reporting gap and investigated the information content of book-tax differences for corporate reporting behavior, empirical research on book-tax differences and their implications is rare in Germany. Based on two unique data samples the author aims to close this gap in research and, for the first time, provide empirically valid estimates of the sources and magnitude of book-tax differences in Germany. In doing so, the author also calls the information content of tax-related disclosure requirements under German GAAP into question and develops reform options that do not only take the German perspective into account, but also consider the ongoing discussion on a Common (Consolidated) Corporate Tax Base for Europe. 204 pp. Englisch.
Editore: Josef Eul Verlag Gmbh, 2012
ISBN 10: 3844102086ISBN 13: 9783844102086
Da: AHA-BUCH GmbH, Einbeck, Germania
Libro Print on Demand
Taschenbuch. Condizione: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative principle governing the traditionally close relationship between financial and tax accounting. However, book-tax differences have been growing throughout the last decades. In particular, the German Accounting Law Modernization Act (BilMoG) is seen to set a new cornerstone in the development towards an increasing divergence between financial and tax accounting. Despite the unanimous agreement of growing book-tax differences, little is so far known about the actual relationship between financial and tax accounting in Germany. In contrast to international research that has developed a variety of approaches to measure the reporting gap and investigated the information content of book-tax differences for corporate reporting behavior, empirical research on book-tax differences and their implications is rare in Germany. Based on two unique data samples the author aims to close this gap in research and, for the first time, provide empirically valid estimates of the sources and magnitude of book-tax differences in Germany. In doing so, the author also calls the information content of tax-related disclosure requirements under German GAAP into question and develops reform options that do not only take the German perspective into account, but also consider the ongoing discussion on a Common (Consolidated) Corporate Tax Base for Europe.
Editore: Josef Eul Verlag Gmbh, 2012
ISBN 10: 3844102086ISBN 13: 9783844102086
Da: PBShop.store UK, Fairford, GLOS, Regno Unito
Libro Print on Demand
PAP. Condizione: New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000.
Editore: Eul, Josef, Verlag GmbH, 2012
ISBN 10: 3844102086ISBN 13: 9783844102086
Da: moluna, Greven, Germania
Libro Print on Demand
Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Inhaltsverzeichnis1 Introduction2 Relationship between financial and tax accounting:The institutional background 2.1 Foundation of financial and tax accounting in Germany2.2 Book and taxable income: Similar, but different2.3 Fina.
Editore: Josef Eul Verlag GmbH, 2012
ISBN 10: 3844102086ISBN 13: 9783844102086
Da: Mispah books, Redhill, SURRE, Regno Unito
Libro
Paperback. Condizione: Like New. Like New. book.