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| Author: | Porcano, T. Tran, A. |
| Title: | Relationship of tax and financial accounting rules in Anglo-Saxon countries |
| Journal: | International Journal of Accounting
1998 : VOL. 33:4, p. 433-454 |
| Index terms: | ACCOUNTING TAXATION FINANCE |
| Language: | eng |
| Abstract: | In this paper, the authors examine the relationship of tax rules and financial accounting rules in Anglo-Saxon countries. In particular, they review the historical developments of the book-tax relationship in three Anglo-Saxon countries: the United States, The United Kingdom, and Australia. The authors identify the major sources of divergence between the two sets of rules in these countries, and briefly discuss the implications of an alignment of tax with financial accounting rules. |
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