The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts: "a clash of cultures"
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Austin [u.a.]
Wolters Kluwer Law & Business
2009
|
| Schriftenreihe: | EUCOTAX series on European taxation
23 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 214 S. |
| ISBN: | 9789041128195 |
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Datensatz im Suchindex
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| adam_text | KLUWER LAW INTERNATIONAL EUCOTAX SERIES ON EUROPEAN TAXATION THE
INFLUENCE OF IAS/IFRS ON THE CCCTB, TAX ACCOUNTING, DISCLOSURE AND
CORPORATE LAW ACCOUNTING CONCEPTS A CLASH OF CULTURES EDITED BY PETER
ESSERS THEO RAAIJMAKERS RONALD RUSSO PIETER VAN DER SCHEE LEO VAN DER
TAS PETER VAN DER ZANDEN * * TV WOLTERS KLUWER LAW & BUSINESS AUSTIN
BOSTON CHICAGO NEW YORK THE NETHERLANDS TABLE OF CONTENTS PREFACE XI
ABOUT THE AUTHORS AND EDITORS XIII LIST OF ABBREVIATIONS XV GENERAL
INTRODUCTION XVII CHAPTER 1 THE INTERNATIONAL FINANCIAL REPORTING
STANDARDS 1 PROF. DR LEO VAN DER TAS AND PROF. DR PETER VAN DER ZANDEN 1
INTRODUCTION 1 2 BACKGROUND TO IFRS / 2 2.1 THE RATIONALE FOR
INTERNATIONAL FINANCIAL REPORTING STANDARDS 2 2.2 NATIONAL INFLUENCES ON
THE INTERNATIONAL STANDARDS 3 2.3 IASC GAINS MOMENTUM 5 2.4
RESTRUCTURING THE IASC TO THE IASB 6 2.5 RELEVANCE OF IFRS 8 2.6 THE EU
POSITION 8 2.7 THE IASBS DUE PROCESS 10 3 PRINCIPLES UNDERLYING IAS/IFRS
11 3.1 GENERAL 11 3.2 THE OBJECTIVES OF FINANCIAL STATEMENTS 12 3.3 THE
UNDERLYING ASSUMPTIONS 12 3.4 THE QUALITATIVE CHARACTERISTICS 13 3.5 THE
ELEMENTS OF FINANCIAL STATEMENTS 15 3.6 RECOGNITION/DERECOGNITION 18 VI
TABLE OF CONTENTS 3.7 MEASUREMENT 19 3.8 DISCLOSURE 20 3.9
PRINCIPLES-BASED STANDARDS 20 4 IFRS FOR NON-LISTED COMPANIES 21 5
CONCLUDING REMARKS 22 APPENDIX 1: STANDARDS AND INTERPRETATIONS IN FORCE
AS OF 31 DECEMBER 2007 24 APPENDIX 2: IASB WORK PLAN AS OF 31 DECEMBER
2007 26 CHAPTER 2 THE PRECIOUS RELATIONSHIP BETWEEN IAS/IFRS, NATIONAL
TAX ACCOUNTING SYSTEMS AND THE CCCTB 29 PROF. DR PETER ESSERS AND DR
RONALD RUSSO 1 INTRODUCTION 29 2 THE RELATIONSHIP BETWEEN TAX ACCOUNTING
AND FINANCIAL ACCOUNTING 31 2.1 GENERAL 31 2.2 GERMANY: PRACTICALLY
FORMAL DEPENDENCE 33 2.3 THE UNITED KINGDOM: MATERIAL DEPENDENCE 34 2.4
THE NETHERLANDS: MATERIAL INDEPENDENCE 35 2.5 UNITED STATES: MATERIAL
INDEPENDENCE 36 2.6 INFLUENCES OF THE CONTINENTAL AND ANGLO-SAXON
ACCOUNTING APPROACH 37 3 FUTURE TRENDS: MORE ALIGNMENT BETWEEN THE
DIFFERENT SYSTEMS IN MEMBER STATES 38 4 COUNCILS FOR TAX ACCOUNTING
ISSUES IN MEMBER STATES 43 5 AN INTERACTIVE DYNAMIC CONCEPT OF FISCAL
PROFIT 44 6 THREATS AND CHALLENGES TO THE CCCTB 46 7 TESTING THE CONCEPT
OF TAKING IAS/IFRS AS A STARTING POINT FOR AN INTERACTIVE DYNAMIC
CONCEPT OF FISCAL PROFIT FOR THE CCCTB WITH RESPECT TO DIFFERENT
CATEGORIES OF ASSETS 52 7.1 INTRODUCTION 52 7.2 MATERIAL FIXED ASSETS
(EXCLUDING REAL ESTATE) 53 7.2.1 IAS 16 AND 41 53 7.2.2 CONSEQUENCES FOR
TAX ACCOUNTING 55 7.2.3 TECHNICAL OUTLINE CCCTB 56 7.2.4 CONCLUSION 58
7.3 INVENTORIES AND WORK IN PROGRESS 59 7.3.1 IAS 2 AND 11 59 7.3.2
CONSEQUENCES FOR TAX ACCOUNTING 60 7.3.3 TECHNICAL OUTLINE CCCTB 61
7.3.4 CONCLUSION 61 7.4 FINANCIAL ASSETS (NOT INCLUDING INTERESTS IN
PARTICIPATIONS) 62 7.4.1 IAS 32 AND 39 62 7.4.2 CONSEQUENCES FOR TAX
ACCOUNTING 64 TABLE OF CONTENTS VII 7.4.3 TECHNICAL OUTLINE CCCTB 64
7.4.4 CONCLUSION 65 7.5 INTANGIBLES (INCLUDING GOODWILL) 65 7.5.1 IAS 38
AND IFRS 3 65 7.5.2 CONSEQUENCES FOR TAX ACCOUNTING 67 7.5.3 TECHNICAL
OUTLINE CCCTB 68 7.5.4 CONCLUSION 69 7.6 REAL ESTATE , 69 7.6.1 IAS 16
AND 40 69 7.6.2 CONSEQUENCES FOR TAX ACCOUNTING 70 7.6.3 TECHNICAL
OUTLINE CCCTB 70 7.6.4 CONCLUSION 71 8 TESTING THE CONCEPT OF TAKING
IAS/IFRS AS A STARTING POINT FOR AN INTERACTIVE DYNAMIC CONCEPT OF
FISCAL PROFIT FOR THE CCCTB WITH RESPECT TO PROVISIONS AND LIABILITIES
71 8.1 PROVISIONS AND LIABILITIES IN IAS 37 71 8.2 CONSEQUENCES FOR
CCCTB TAX ACCOUNTING X 74 8.3 TECHNICAL OUTLINE CCCTB 77 8.4 SPECIAL
PROVISIONS AND ASSET REPLACEMENT RESERVES 79 8.4.1 PROVISIONS FOR BAD
DEBTS 79 8.4.2 PENSION PROVISIONS 80 8.4.3 ASSET REPLACEMENT RESERVES 81
9 GENERAL CONCLUSIONS 81 CHAPTER 3 DISCLOSURE AND ACCOUNTING FOR ISSUERS
IN BETWEEN FEDERAL EU SECURITIES LAW (AND MANDATORY APPLICATION OF
IFRS) AND NATIONAL CORPORATE LAW ACCOUNTING CONCEPTS 87 PROF. DR THEO
RAAIJMAKERS AND PIETER VAN DER SCHEE LLM ABSTRACT V 87 1 EMERGING EU
SECURITIES REGULATION: INTRODUCTORY NOTES 89 1.1 FINANCIAL SERVICES
ACTION PLAN AND RESULTING EU SECURITIES REGULATION 89 1.2 SIMULTANEOUS
NATIONAL USE OF DISCLOSURE AS A REGULATORY TOOL 90 1.3 POST-ENRON
REGULATORY RESPONSES 91 1.4 ADDITIONAL REPORTING ITEMS FOR ISSUERS
(CORPORATE GOVERNANCE) 92 1.5 ENFORCEMENT 93 2 THE REGULATORY CONCEPTS
AND FUNCTION OF DISCLOSURE AND ACCOUNTING 94 2.1 DISCLOSURE 95 2.1.1
PRICE FUNCTION DISCLOSURE 95 2.1.2 AGENCY FUNCTION DISCLOSURE 96 VIII
TABLE OF CONTENTS 2.1.3 REGULATORY USE DISCLOSURE 98 2.1.4 CORPORATE
DISCLOSURE 98 2.2 ACCOUNTING 99 3 EU CORPORATE ACCOUNTING AND DISCLOSURE
RULES (FIRST, FOURTH, SEVENTH AND ELEVENTH DIRECTIVES) 100 3.1 EU
CORPORATE ACCOUNTING RULES 101 3.2 EU CORPORATE DISCLOSURE 102 3.3 EU
INSTITUTIONAL CORPORATE DISCLOSURE DESIGN 103 4 INVESTOR PROTECTION AND
MARKET REGULATION IN THE PERSPECTIVE OF SECURITIES LAW: THE US AND EU
MODEL 105 4.1 THE US SECURITIES LAW DISCLOSURE SYSTEM 105 4.1.1
TRANSACTIONAL DISCLOSURE 106 4.1.2 PERIODIC (CONTINUOUS) DISCLOSURE 107
4.1.3 FINANCIAL REPORTING, INTERNAL CONTROL AND AUDIT 109 4.1.4 ANNUAL
REPORT (FORM 10-K AND 20-F) 109 4.2 THE NEW EU SECURITIES LAW DISCLOSURE
RULES FOR EU ISSUERS 110 4.2.1 INITIAL DISCLOSURE 111 4.2.2 CONTINUOUS
DISCLOSURE (ANNUAL FINANCIAL REPORT) 112 4.2.3 THE ANNUAL FINANCIAL
REPORT 113 5 ISSUERS ANNUAL FINANCIAL REPORT AS MARKET ORIENTED
DISCLOSURE CONFRONTED WITH CORPORATE ACCOUNTING RULES 115 5.1
DRAFTING, APPROVAL, ADOPTION AND DISCLOSURE OF ANNUAL ACCOUNTS 116 5.1.1
ADOPTION OF THE ACCOUNTS 118 5.1.2 CHANGES OF DRAFT ACCOUNTS BY THE
AGM? 119 5.1.3 MATERIAL EVENTS AFTER DISCLOSURE OF THE ANNUAL FINANCIAL
REPORT 120 5.1.4 SECURITIES LAW DISCLOSURE AND CORPORATE LAW PUBLICATION
120 5.2 THE MANAGEMENT REPORT (US AND EU) AS PART OF THE DISCLOSURE
DOCUMENT 121 5.2.1 MR: FORMAT 122 5.2.2 REPORTING ITEMS FOR NON
EXECUTIVE DIRECTORS AND RESPONSIBILITY FOR THE REPORT 124 5.3 GOVERNANCE
INFLUX 125 6 PUBLIC OVERSIGHT ON ANNUAL FINANCIAL ACCOUNTS AND REPORTS
126 6.1 PUBLIC OVERSIGHT/ENFORCEMENT IN THE US 127 6.2 PUBLIC OVERSIGHT
IN THE EU 128 6.2.1 RESTATEMENTS 129 6.2.2 RESTATEMENT OF THE ANNUAL
ACCOUNTS/REPORT 130 6.2.3 RESTATEMENT AND LIABILITY 131 6.3 CORRECTION
OF THE MANAGEMENT REPORT/CORPORATE GOVERNANCE STATEMENT 131 6.4 FEDERAL
OVERSIGHT IN THE EU: NEED FOR A EUROPEAN SEC? 132 TABLE OF CONTENTS IX 7
PRIVATE ENFORCEMENT OF SECURITIES LAW RULES BY INVESTORS AND OTHER
INTERESTED PARTIES 133 7.1 PRIVATE ENFORCEMENT OF CONTINUOUS DISCLOSURE
(ANNUAL FINANCIAL REPORT) IN THE EU 135 7.2 PROSPECTUS LIABILITY 136 7.3
LIABILITY FOR MISLEADING INFORMATION/CONTINUOUS DISCLOSURE 137 7.4 THE
HIP SIDE OF THE APPROVAL AND DISCLOSURE OF THE ANNUAL FINANCIAL REPORT
AS THE KEY DISCLOSURE UNDER THE NEW EU SECURITIES REGULATION: DISCHARGE
AND BUSINESS JUDGEMENT 138 7.5 PRIVATE ENFORCEMENT AND THE CORPORATE
PROCEDURE OF FINALIZATION OF THE ANNUAL FINANCIAL REPORT/ACCOUNTS AND
RESTATEMENTS 140 8 SUMMARY 141 EPILOGUE 145 APPENDIX A COMMON
CONSOLIDATED CORPORATE TAX BASE WORKING GROUP (CCCTB WG) 153 APPENDIX B
INTERNATIONAL ACCOUNTING STANDARD IAS 16 (REVISED 1998) 167 APPENDIX C
INTERNATIONAL ACCOUNTING STANDARD IAS 37 183 BIBLIOGRAPHY 205 INDEX 211
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| illustrated | Not Illustrated |
| indexdate | 2024-07-09T21:29:45Z |
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| isbn | 9789041128195 |
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| series2 | EUCOTAX series on European taxation |
| spelling | The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts "a clash of cultures" ed. by Peter Essers ... Austin [u.a.] Wolters Kluwer Law & Business 2009 XVIII, 214 S. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 23 Common Consolidated Corporate Tax Base International Accounting Standards International Financial Reporting Standards Recht Steuer Corporations Taxation Law and legislation European Union countries Tax accounting Law and legislation European Union countries Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Europäische Union. Mitgliedsstaaten Internationales Steuerrecht (DE-588)4027451-2 s Unternehmen (DE-588)4061963-1 s DE-604 Essers, P. H. J. 1957- Sonstige (DE-588)124146287 oth EUCOTAX series on European taxation 23 (DE-604)BV012505903 23 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017061306&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts "a clash of cultures" EUCOTAX series on European taxation Common Consolidated Corporate Tax Base International Accounting Standards International Financial Reporting Standards Recht Steuer Corporations Taxation Law and legislation European Union countries Tax accounting Law and legislation European Union countries Internationales Steuerrecht (DE-588)4027451-2 gnd Unternehmen (DE-588)4061963-1 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4061963-1 |
| title | The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts "a clash of cultures" |
| title_auth | The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts "a clash of cultures" |
| title_exact_search | The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts "a clash of cultures" |
| title_full | The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts "a clash of cultures" ed. by Peter Essers ... |
| title_fullStr | The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts "a clash of cultures" ed. by Peter Essers ... |
| title_full_unstemmed | The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts "a clash of cultures" ed. by Peter Essers ... |
| title_short | The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts |
| title_sort | the influence of ias ifrs on the ccctb tax accounting disclosure and corporate law accounting concepts a clash of cultures |
| title_sub | "a clash of cultures" |
| topic | Common Consolidated Corporate Tax Base International Accounting Standards International Financial Reporting Standards Recht Steuer Corporations Taxation Law and legislation European Union countries Tax accounting Law and legislation European Union countries Internationales Steuerrecht (DE-588)4027451-2 gnd Unternehmen (DE-588)4061963-1 gnd |
| topic_facet | Common Consolidated Corporate Tax Base International Accounting Standards International Financial Reporting Standards Recht Steuer Corporations Taxation Law and legislation European Union countries Tax accounting Law and legislation European Union countries Internationales Steuerrecht Unternehmen Europäische Union. Mitgliedsstaaten |
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