Alley. C. & James, S. (2005). The interface between financial accounting and tax accounting: A summary of current research. (Department of Accounting Working Paper Series, Number 84). Hamilton, New Zealand: University of Waikato.
Permanent Research Commons link: http://hdl.handle.net/10289/1681
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting. However this has always been an uneasy relationship. One apparent factor contributing to this is that these two accounting processes serve different purposes. The aim of this study is to research international literature and experience to gain an insight into the basis and form of this divergence.
Department of Accounting Working Paper Series, University of Waikato, #84
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