Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2018
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation … Accounting Standards/International Financial Reporting Standards (IAS/IFRS). Since dependency of financial and tax accounting … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be …