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The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation

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  • Dan Dacian Cuzdriorean

    (‘Babes-Bolyai‘ University of Cluj-Napoca Romania)

  • Dumitru Matis

    (‘Babes-Bolyai‘ University of Cluj-Napoca Romania)

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    Abstract

    In 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 Info

    Article 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 ()
    Pages: 2

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    Handle: RePEc:alu:journl:v:1:y:2012:i:14:p:2

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    Related research

    Keywords: relationship between accounting and taxation; IAS/IFRS; European Union;

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    1. 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.
    2. Christopher Nobes & Hans Robert Schwencke, 2006. "Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption," European Accounting Review, Taylor & Francis Journals, vol. 15(1), pages 63-87.
    3. 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.
    4. 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.
    5. N. King & A. Beattie & A. -M. Cristescu & P. Weetman, 2001. "Developing accounting and audit in a transition economy: the Romanian experience," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 149-171.
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