The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation
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.
Volume (Year): 1 (2012)
Issue (Month): 14 ()
|Contact details of provider:|| |
References listed on IDEAS
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.
- John Graham & Jana Raedy & Douglas Shackelford, 2010. "Research in Accounting for Income Taxes," NBER Working Papers 15665, National Bureau of Economic Research, Inc.
- Oriol Amat, 1993. "The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom," Economics Working Papers 46, Department of Economics and Business, Universitat Pompeu Fabra.
- 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.
- 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.
- 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. Full references (including those not matched with items on IDEAS)
When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2012:i:14:p:2. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.