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Relationships between accounting and taxation in France


  • A. Frydlender
  • D. Pham


The historical background of relationships between accounting and taxation in France since 1914 reveals an unbalanced relationship favouring the primacy of fiscal law. The state of the art in methods of accounting for income taxes is reviewed including study of 'avis no20' on tan effect accounting method.

Suggested Citation

  • A. Frydlender & D. Pham, 1996. "Relationships between accounting and taxation in France," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 845-857.
  • Handle: RePEc:taf:euract:v:5:y:1996:i:1:p:845-857 DOI: 10.1080/09638189600000054

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    Cited by:

    1. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    2. Othman, Hakim Ben & Zeghal, Daniel, 2006. "A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases," The International Journal of Accounting, Elsevier, vol. 41(4), pages 406-435, 012.
    3. Eberhartinger, Eva L. E., 1999. "The Impact of Tax Rules on Financial Reporting in Germany, France, and the UK," The International Journal of Accounting, Elsevier, vol. 34(1), pages 93-119.
    4. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.
    5. Pascal Dumontier & Real Labelle, 1998. "Accounting earnings and firm valuation: the French case," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 163-183.

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