Browsing by Author "James, Simon"
Alley, Clinton; James, Simon (Department of Accounting Working Paper Series, University of Waikato, #84, 2005-12)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 ...
Reflections on the introduction of value added tax in the United Kingdom and goods and services tax in New Zealand James, Simon; Alley, Clinton (Waikato Management School, 2007-11)Twenty-two years ago (in 1985) the New Zealand (NZ) Goods and Service Tax (GST) Act was enacted. The Value Added Tax (VAT) in the United Kingdom (UK) has now been operational for over thirty-four years. VAT and GST are ...
Co-authors for Simon James
Simon James has 1 co-authors in Research Commons.