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| Author: | Gee, M. Haller, A. Nobes, C. |
| Title: | The influence of tax on IFRS consolidated statements: the convergence of Germany and the UK |
| Journal: | Accounting in Europe
2010 : VOL 7:1-2 p. 97-122 |
| Index terms: | taxation UNITED KINGDOM germany financial reporting accounting principles |
| Freeterms: | IFRS |
| Language: | eng |
| Abstract: | This paper examines the scope for tax influence on IFRS consolidated financial reporting in Germany and the UK. It is found that the overall position for Germany and the UK is now similar, that is, that the potential for tax influence is much weaker in Germany than recorded in previous studies. It is also found that, even for unconsolidated reporting under domestic accounting rules, the extreme positions recorded for the two countries in the 1990s have been modified. |
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