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Volumn 5, Issue , 1996, Pages 933-949

The relationship between accounting and taxation: The United Kingdom

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EID: 0007293591     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638189600000060     Document Type: Article
Times cited : (15)

References (21)
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  • 2
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    • Amendment to SSAP 15: Accounting for Deferred Tax
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    • Accounting Standards Board (‘ASB’). 1992b. “ Amendment to SSAP 15: Accounting for Deferred Tax ”. In Members Handbook 1994, Vol. II, London: The Institute of Chartered Accountants in England and Wales.
    • (1992) Members Handbook 1994 , vol.2
  • 5
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    • Accounting Standards Committee, (‘ASC’). 1974. “ Statement of Standard Accounting Practice 8: The Treatment of Taxation under the Imputation System in the Accounts of Companies ”. In Members Handbook 1994, Vol. II, London: The Institute of Chartered Accountants in England and Wales.
    • (1974) Members Handbook 1994 , vol.2
  • 6
    • 85044918130 scopus 로고
    • Statement of Standard Accounting Practice 15: Accounting for Deferred Tax
    • London: The Institute of Chartered Accountants in England and Wales, In
    • Accounting Standards Committee (‘ASC’). 1985. “ Statement of Standard Accounting Practice 15: Accounting for Deferred Tax ”. In Members Handbook 1994, Vol. II, London: The Institute of Chartered Accountants in England and Wales.
    • (1985) Members Handbook 1994 , vol.2
  • 7
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    • Statement of Standard Accounting Practice 24: Accounting for Pension Costs
    • London: The Institute of Chartered Accountants in England and Wales, In
    • Accounting Standards Committee (‘ASC’). 1988. “ Statement of Standard Accounting Practice 24: Accounting for Pension Costs ”. In Members Handbook 1994, Vol. II, London: The Institute of Chartered Accountants in England and Wales.
    • (1988) Members Handbook 1994 , vol.2
  • 8
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    • The Late Nineteenth-century Revolution in financial reporting: accounting for the rise of investor or managerial capitalism?
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    • (1993) Accounting, Organizations and Society , vol.18 , Issue.7-8 , pp. 649-690
    • Bryer, R.A.1
  • 11
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    • Ordinary principles of commercial accounting — clear guidance or a mystery tour
    • Freedman, J., 1993. Ordinary principles of commercial accounting — clear guidance or a mystery tour. British Tax Review, 6: 468–478.
    • (1993) British Tax Review , vol.6 , pp. 468-478
    • Freedman, J.1
  • 12
    • 0007222863 scopus 로고
    • Defining taxable profit in a changing accounting environment
    • Freedman, J., 1995. Defining taxable profit in a changing accounting environment. British Tax Review, 5: 433–524.
    • (1995) British Tax Review , vol.5 , pp. 433-524
    • Freedman, J.1
  • 13
    • 85044938950 scopus 로고
    • The Influence of Taxation on Accounting: International Variations
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    • Lamb, M., Nobes, C., and Roberts, A., 1995. “ The Influence of Taxation on Accounting: International Variations ”. In Discussion Papers in Accounting, Finance and Banking, Vol. 46, University of Reading.
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    • Lamb, M.1    Nobes, C.2    Roberts, A.3
  • 14
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    • Taxation in business accounts
    • 17 August
    • Norris, H., 1946. Taxation in business accounts. The Accountant, 17 August: 79–80.
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  • 16
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    • The relationship between tax law and accounting principles in the United Kingdom and France
    • 1993
    • Radcliffe, G. W., 1993. The relationship between tax law and accounting principles in the United Kingdom and France. Irish Journal of Taxation,: 1–20. 1993
    • (1993) Irish Journal of Taxation , pp. 1-20
    • Radcliffe, G.W.1
  • 19
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    • Recommendation 3: The Treatment of Taxation in Accounts
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  • 20
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    • The demand and supply of accounting theories: The market for excuses
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  • 21
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    • Whittington, G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.