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

Author(s): Beata Blechová
Subject(s): EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: Financial accounting; tax accounting; harmonization of financial and tax legislation; IAS/IFRS; CCCTB; convergence of financial and tax accounting;
Summary/Abstract: 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 therelationship between financial accounting and reporting for corporate income tax purposes inthe EU and also explore the effects of adopting IAS/IFRS on tax accounting within the EU.

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