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Critical View of Relation between Tax and Financial Reporting with the Emphasis on Existence of Two Financial Reporting Systems in One Jurisdiction
[Kritický pohled na vztah daní a účetnictví v Norsku s důrazem na možnost existence dvou systémů účetního výkaznictví v jedné jurisdikci]

Author

Listed:
  • Marcela Žárová

Abstract

The contribution of Nobes and Schwencke in the article "Modelling the Links between Tax and Financial Reporting: A Longitudinal Examination of Norway over 30 Years up to IFRS Adoption" was a model of the development of tax and financial reporting links. Norway has moved from a "continental" position to one that exceeds the disconnection of tax from financial reporting. The use of IFRS allows possibility of two "systems" of financial reporting within one jurisdiction.

Suggested Citation

  • Marcela Žárová, 2007. "Critical View of Relation between Tax and Financial Reporting with the Emphasis on Existence of Two Financial Reporting Systems in One Jurisdiction [Kritický pohled na vztah daní a účetnictví v Nor," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(1), pages 74-81.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:213:p:74-81
    DOI: 10.18267/j.cfuc.213
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    References listed on IDEAS

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    1. Christopher Nobes & Hans Robert Schwencke, 2006. "Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption," European Accounting Review, Taylor & Francis Journals, vol. 15(1), pages 63-87.
    2. Martin Hoogendoorn, 1996. "Accounting and taxation in Europe — A comparative overview," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 783-794.
    3. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    4. Margaret Lamb & Christopher Nobes & Alan Roberts, 1998. "International Variations in the Connections Between Tax and Financial Reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 173-188, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Tax; Financial reporting; Norway; Daně; Účetní výkaznictví; Norsko;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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