About: The analysis of the corporate financial and tax accounting in the EU and their harmonization

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	In some EU Member States, there is a long and complex relationship between financial and tax accounting, which can be significantly affected by the introduction of new international financial reporting standards such as IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). This article therefore aims to analyze the relationship between financial accounting and reporting for corporate income tax purposes in the EU and also explore the effects of adopting IAS/IFRS on tax accounting within the EU. At the same time also reflects on the possibilities of effective influencing the further development of the relationship between financial and tax accounting in connection with the growing influence of IAS/IFRS and possible harmonization of the tax base in corporate income tax. In some EU Member States, there is a long and complex relationship between financial and tax accounting, which can be significantly affected by the introduction of new international financial reporting standards such as IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). This article therefore aims to analyze the relationship between financial accounting and reporting for corporate income tax purposes in the EU and also explore the effects of adopting IAS/IFRS on tax accounting within the EU. At the same time also reflects on the possibilities of effective influencing the further development of the relationship between financial and tax accounting in connection with the growing influence of IAS/IFRS and possible harmonization of the tax base in corporate income tax. (en)
Title	The analysis of the corporate financial and tax accounting in the EU and their harmonization The analysis of the corporate financial and tax accounting in the EU and their harmonization (en)
skos:prefLabel	The analysis of the corporate financial and tax accounting in the EU and their harmonization The analysis of the corporate financial and tax accounting in the EU and their harmonization (en)
skos:notation	RIV/47813059:19520/12:#0002000!RIV13-MSM-19520___
http://linked.open...avai/riv/aktivita	I
http://linked.open...avai/riv/aktivity	I
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Blechová, Beáta
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Slezská univerzita v Opavě / Obchodně podnikatelská fakulta v Karviné
http://linked.open...dnocenehoVysledku	122259
http://linked.open...ai/riv/idVysledku	RIV/47813059:19520/12:#0002000
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Financial accounting, tax accounting, harmonization of financial and tax legislation, IAS/IFRS, CCCTB, convergence of financial and tax accounting (en)
http://linked.open.../riv/klicoveSlovo	IAS/IFRS Financial accounting convergence of financial and tax accounting harmonization of financial and tax legislation tax accounting CCCTB
http://linked.open...ontrolniKodProRIV	[7024DFEBA2F4]
http://linked.open...v/mistoKonaniAkce	Brno
http://linked.open...i/riv/mistoVydani	Brno
http://linked.open...i/riv/nazevZdroje	European Financial Systems 2012
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2012
http://linked.open...iv/tvurceVysledku	Blechová, Beata
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2012-01-01 (xsd:date)
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Masarykova univerzita
https://schema.org/isbn	978-80-210-5940-5
http://localhost/t...ganizacniJednotka	19520

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