The interface between financial accounting and tax accounting: A summary of current research

dc.contributor.author	Alley, Clinton
dc.contributor.author	James, Simon
dc.date.accessioned	2008-12-16T01:22:06Z
dc.date.available	2008-12-16T01:22:06Z
dc.date.issued	2005-12
dc.description.abstract	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.	en_US
dc.format.mimetype	application/pdf
dc.identifier.citation	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.	en_US
dc.identifier.uri	https://hdl.handle.net/10289/1681
dc.language.iso	en
dc.publisher	Department of Accounting Working Paper Series, University of Waikato, #84	en_NZ
dc.relation.ispartofseries	Department of Accounting Working Paper Series
dc.subject	accounting	en_US
dc.title	The interface between financial accounting and tax accounting: A summary of current research	en_US
dc.type	Working Paper	en_US
pubs.elements-id	53068
uow.relation.series	84