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| Author: | Eberhartinger, E. |
| Title: | The impact of tax rules on financial reporting in Germany, France, and the UK |
| Journal: | International Journal of Accounting
1999 : VOL. 34:1, p. 93-119 |
| Index terms: | TAXATION FINANCIAL STATEMENTS FRANCE GERMANY UNITED KINGDOM |
| Language: | eng |
| Abstract: | The paper examines the influence of tax rules on the financial statements of a company. An analysis of differences between tax reporting and commercial reporting in Germany, France and the UK shows that these differences lead to distorting effects with respect to the comparability of statements of companies from different countries, and with respect to non-compliance with the true and fair view requirement in cases where such influence of tax rules on the financial statements actually occurs. |
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