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The relationship between tax and accounting rules - the Swedish case
作者:
John Blake, Katarina Akerfeldt , Hilary J. Fortes , Catherine Gowthorpe
作者单位:
Professor in the Department of Accounting and Financial Services , University of Central Lancashire , Preston , UK , Skattemyndigheteni Stockholms lan , Haninge , Sweden , School of Accounting and Finance , Middlesex University Business School , The Burroughs , London NW4 4BT , UK , Department of Accounting and Financial Services , University of Central Lancashire , Preston , UK
期刊:
European Business Review, 1997, (2), -91
来源数据库:
Emerald Journal
DOI:

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关键词:Accounting; Rules ; Sweden ; Taxation
英文摘要:Traces the history of the imposition of prehensive tax-accounting link in Sweden, identifying ways in which professional a
关键词:accounting harmonization; globalization ; classification ; national rules differences ; influencing factors ; Europe
英文摘要:The goal of this study is to describe and summarize how the harmonized international accounting system can promote business decisions and influence economic environment. The unified, harmonized accounting system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. Especially the panies whose subsidiaries

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