The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation
AbstractIn this paper it is realized an overview of the impact of IFRS over Europeanaccounting environment in terms of tax-accounting link. Based on previous studies conductedregarding the relationship between accounting and taxation to individual financialstatements, it is developed a theoretical framework regarding the differences betweenaccounting profit and tax profit as starting point of this link. The adoption of IAS/IFRS in theEuropean Union had an important impact over the accounting environment in countrieswhere it is a binding link between accounting and taxation, this impact being in the sence ofdecreasing the link. The last part of this paper is focus on the Romanian accountingenvironment, the analysis concludes that in Romania, the adoption of IAS/IFRS had a stronginfluence, in the present the accounting regulation being conforming with the EuropeanDirectives but with important influence of IAS/IFRS.
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Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 1 (2012)
Issue (Month): 14 ()
Contact details of provider:
relationship between accounting and taxation; IAS/IFRS; European Union;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Ester Oliveras & Xavier Puig, 2005.
"The Changing Relationship between Tax and Financial Reporting in Spain,"
Accounting in Europe,
Taylor & Francis Journals, vol. 2(1), pages 195-207, January.
- Christopher Nobes & Ester Oliveras & Xavier Puig, 2004. "The changing relationship between tax and financial reporting in Spain," Economics Working Papers 782, Department of Economics and Business, Universitat Pompeu Fabra.
- Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012.
"Research in accounting for income taxes,"
Journal of Accounting and Economics,
Elsevier, vol. 53(1), pages 412-434.
- Adela Deaconu, 2012. "Accounting models and influential factors in post-communist Romania," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(2), pages 194-216.
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