2018年会计外文文献2.docVIP

会计外文文献 　　The relationship between tax and accounting rules - the Swedish case 　　作者:John Blake, Katarina Akerfeldt , Hilary J. Fortes , Catherine Gowthorpe 　　作者单位:Professor in the Department of Accounting and Financial Services , University of Central 　　Lancashire , Preston , UK , Skattemyndigheteni Stockholms lan , Haninge , Sweden , School 　　of Accounting and Finance , Middlesex University Business School , The Burroughs , London 　　NW4 4BT , UK , Department of Accounting and Financial Services , University of Central 　　Lancashire , Preston , UK 　　期刊:European Business Review, 1997, Vol.97 (2), pp.85-91 　　来源数据库:Emerald Journal 　　:10.1108/09555349710162599 DOI 　　全文下载路径: Emerald (合作) 　　查找更多免费版本 　　分享到: 　　关键词:Accounting; Rules ; Sweden ; Taxation 　　英文摘要:Traces the history of the imposition of a comprehensive tax-accounting link in Sweden, identifying ways in which professional a 　　关键词:accounting harmonization; globalization ; classification ; national rules differences ; influencing 　　factors ; Europe 　　英文摘要:The goal of this study is to describe and summarize how the harmonized international accounting system can promote business decisions and influence economic environment. The unified, harmonized accounting system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. Especially the multinational companies whose subsidiaries had to report for some purposes using national accounting rules convert an d consolidate their different framework for unified financial statement where they are listed. A suitable international accounting system can help multinational enterprises accomplish their managerial functions on a global basis. Meanwhile the interpretation and adoption of the financial information based on the different accounting methods are also expensive for the users of these reports. Therefore an authentic and harmonized international accounting sys