The article presents a method of accounting for deferred taxation in Great Britain. Five main sources of timing affecting the tax charge in company accounts, as stipulated by Exposure Draft 19, are presented. ...
Journal of International Accounting, Audit and Taxation (JIAAT) (https://www.sciencedirect.com/journal/journal-of-international-accounting-auditing-and-taxation/about/aims-and-scope)创刊于1992年,发表的研究成果促进了对会计领域不同主题及研究方法的理解,已成为会计和金融...
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The relationship between accounting and taxation: The United Kingdom The relationship between accounting and taxation in the United Kingdom is explored in this article. The first section considers historical reasons for the relative independence of contemporary calculations of accounting profits and taxab...
Accounting is an information system necessitated by the great complexity of modern business.One of the most important functions of accounting is to accumulate and report financial information that shows an organization’s financial position and the results of its operations to its interested users. ...
Literature Reviews Exploring International Aspects of Accounting, Auditing, and Taxation 1 July 2024 Accounting in the Former Soviet Block Countries Edited by Lead Guest Editor Victoria Krivogorsky and, Associate Guest Editors Anna Alon and, Natalia Mintchik 7 March 2023 Accounting in India Edited by...
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and to self-regulate mechanisms in the field, with absolute power to determine preferences (Bourdieu1990, p. 81) or preferred courses of action. However, within social practices such as taxation, accounting, and politics, agents are more inclined to do whatever is necessary, or resort to games...
Founded in 1992, theJournal of International Accounting, Auditing and Taxation(JIAAT) publishes research that advances our understanding of international accounting over a diverse range of topics and research methods. JIAAT articles deal with most areas of international accounting, including … ...
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