search query: @indexterm INTERNATIONAL TAXATION / total: 22
reference: 19 / 22
| Author: | Oestreicher, A. Spengel, C. |
| Title: | Rechnungslegungspolitik, Besteuerung und Analyse von Jahresabschlüssen im internationalen Vergleich |
| Journal: | Zeitschrift für Betriebswirtschaft
1997 : VOL.67:10, p. 1027-1055 |
| Index terms: | COMPANY REPORTS FINANCIAL STATEMENTS COMPANY TAXATION INTERNATIONAL TAXATION |
| Language: | ger |
| Abstract: | In order to work out the differences between financial statements derived from German, French and British law we use a computer based model-firm which simulates the assess- ment of a company with identical economic data in the countries under consideration over a period of ten years respecting the national provisions for accounting and taxation. Based on the results of the simulation process both the main differences between the accounting provisions were pointed out and the financial statements were analyzed. This analysis covered the calculation of ratios concerning the financial, earnings and net worth position. The results show that the company would be in the best position if it were located in the UK. |
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