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- W31814314 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." @default.
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- W31814314 date "2005-12-01" @default.
- W31814314 modified "2023-09-28" @default.
- W31814314 title "The interface between financial accounting and tax accounting: A summary of current research" @default.
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