메뉴 건너뛰기




Volumn 97, Issue 2, 1997, Pages 85-91

The relationship between tax and accounting rules - the Swedish case

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84986098690     PISSN: 0955534X     EISSN: None     Source Type: Journal    
DOI: 10.1108/09555349710162599     Document Type: Review
Times cited : (2)

References (31)
  • 1
    • 84986091052 scopus 로고    scopus 로고
    • The prospects for harmonization
    • December 1992
    • Nobes, C.W., “The prospects for harmonization”, Certified Accountant, December 1992, pp. 27-29.
    • Certified Accountant , pp. 27-29
    • Nobes, C.W.1
  • 2
    • 84986144586 scopus 로고    scopus 로고
    • The EEC and European Accounting Standards: a straitjacket or a spur?
    • May 1973, p. 14.
    • Stamp, E., “The EEC and European Accounting Standards: a straitjacket or a spur?”, Accountancy, May 1973, p. 14.
    • Accountancy
    • Stamp, E.1
  • 3
    • 84986144607 scopus 로고    scopus 로고
    • The harmonisation of accounting principles in the member states of the European Economic Community
    • Fall 1976, p. 29.
    • Burnet, R.A., “The harmonisation of accounting principles in the member states of the European Economic Community”, International Journal of Accounting, Fall 1976, p. 29.
    • International Journal of Accounting
    • Burnet, R.A.1
  • 4
    • 0002418279 scopus 로고
    • Regulatory accounting: limits in the law
    • in Bromwich, M. and Hopwood, A. (Eds), Prentice-Hall, Hemel Hempstead
    • McBarnet, D. and Whelan, C.J., “Regulatory accounting: limits in the law”, in Bromwich, M. and Hopwood, A. (Eds), Accounting and the Law, Prentice-Hall, Hemel Hempstead, 1992, p. 99.
    • (1992) Accounting and the Law , pp. 99
    • McBarnet, D.1    Whelan, C.J.2
  • 8
    • 0011473765 scopus 로고
    • The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe
    • Haller, A., “The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe”, International Journal of Accounting, Vol. 27 No. 4, 1992, p. 310.
    • (1992) International Journal of Accounting , vol.27 , Issue.4 , pp. 310
    • Haller, A.1
  • 12
    • 84986071443 scopus 로고
    • All the world’s a ratio
    • “All the world’s a ratio”, The Economist, 22 February 1992, p. 94.
    • (1992) The Economist, 22 February , pp. 94
  • 13
    • 84948791975 scopus 로고    scopus 로고
    • The continuing problem of international accounting diversity
    • April 1995
    • Blake, J., Amat, O., Martinez, D. and Garcia Palou, E., “The continuing problem of international accounting diversity”, Company Accountant, April 1995, pp. 23-25.
    • Company Accountant , pp. 23-25
    • Blake, J.1    Amat, O.2    Martinez, D.3    Garcia Palou, E.4
  • 15
    • 0011473765 scopus 로고
    • The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe
    • Haller, A., “The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe”, International Journal of Accounting, Vol. 27 No. 4, 1992, pp. 310-323.
    • (1992) International Journal of Accounting , vol.27 , Issue.4 , pp. 310-323
    • Haller, A.1
  • 18
    • 84986112381 scopus 로고    scopus 로고
    • Sweden
    • in Alexander, D. and Archer, S. (Eds), Academic Press, London
    • Hearlin, S. and Peterssohn, E., “Sweden”, in Alexander, D. and Archer, S. (Eds), European Accounting Guide, Academic Press, London, pp. 767-824.
    • European Accounting Guide , pp. 767-824
    • Hearlin, S.1    Peterssohn, E.2
  • 19
    • 42449163580 scopus 로고    scopus 로고
    • Accounting élite and accounting policy making - the Swedish case
    • August 1984
    • Jönsson, S., “Accounting élite and accounting policy making - the Swedish case”, Scandinavian Journal of Management Studies, August 1984, pp. 3-32.
    • Scandinavian Journal of Management Studies , pp. 3-32
    • Jönsson, S.1
  • 20
    • 79961191225 scopus 로고    scopus 로고
    • The curious accounting treatment of the Swedish government loan to Uddeholm
    • April 1984
    • Zeff, S.A. and Johansson, S.E., “The curious accounting treatment of the Swedish government loan to Uddeholm”, Accounting Review, April 1984, pp. 342-350.
    • Accounting Review , pp. 342-350
    • Zeff, S.A.1    Johansson, S.E.2
  • 24
    • 84921596499 scopus 로고    scopus 로고
    • Standard setting in Sweden: a new regime
    • December 1993
    • Rundfelt, R., “Standard setting in Sweden: a new regime”, European Accounting Review, December 1993, pp. 585-591.
    • European Accounting Review , pp. 585-591
    • Rundfelt, R.1
  • 26
    • 84986074969 scopus 로고
    • Utveckling av redovisning och beskattning
    • (Development of accounting and taxation)
    • Gandemo, B., “Utveckling av redovisning och beskattning” (Development of accounting and taxation) Balans, No. 2, 1992, p. 36.
    • (1992) Balans , Issue.2 , pp. 36
    • Gandemo, B.1
  • 28
    • 84986091601 scopus 로고
    • Beskattningen skall den utgå från dod redovisningssed
    • (Does taxation emerge from good accounting practice?)
    • Hesselman, A. and Tidström, G., “Beskattningen skall den utgå från dod redovisningssed”, Balans, No. 6-7, 1991, (Does taxation emerge from good accounting practice?), p. 92.
    • (1991) Balans , pp. 92
    • Hesselman, A.1    Tidström, G.2
  • 30
    • 79961190157 scopus 로고    scopus 로고
    • A measure of the impact of some foreign accounting principles
    • Autumn 1966, p. 208.
    • Davidson, S. and Kohlmeier, J.M., “A measure of the impact of some foreign accounting principles”, Journal of Accounting Research, Autumn 1966, p. 208.
    • Journal of Accounting Research
    • Davidson, S.1    Kohlmeier, J.M.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.