The relationship between accounting and taxation in the Republic of Ireland
Accounting profits form the basis on which Republic of Ireland tax liabilities are computed. For tax purposes these profits are adjusted to reflect the tax regulations which differ from accounting rules determining profit calculation. Fiscal policy can dictate treatment other than generally accepted accounting practice for certain transactions. Deferred tax provisions are used to match the tax charge in accounts with reported profits. Despite the independence of tax and accounting regulations, changes in accounting regulations are often complicated by the existence of tax implications. Equally, the tax authorities have in the past accepted changes in accounting treatment without penalty.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 5 (1996)
Issue (Month): 1 ()
|Contact details of provider:|| Web page: http://www.tandfonline.com/REAR20|
|Order Information:||Web: http://www.tandfonline.com/pricing/journal/REAR20|
When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:5:y:1996:i:1:p:951-962. 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: (Michael McNulty)
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.