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 references are entirely missing, you can add them using this form.