资源描述：
《会计外文文献》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、Therelationshipbetweentaxandaccountingrules-theSwedishcase作者：JohnBlake,KatarinaAkerfeldt,HilaryJ.Fortes,CatherineGowthorpe作者单位：ProfessorintheDepartmentofAccountingandFinancialServices,UniversityofCentralLancashire,Preston,UK,SkattemyndigheteniStockholmslan,Haninge,Sweden
2、,SchoolofAccountingandFinance,MiddlesexUniversityBusinessSchool,TheBurroughs,LondonNW44BT,UK,DepartmentofAccountingandFinancialServices,UniversityofCentralLancashire,Preston,UK期刊：EuropeanBusinessReview,1997,Vol.97(2),pp.85-91来源数据库：EmeraldJournalDOI：10.1108/09555349710162
3、599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：Tracesthehistoryoftheimpositionofacomprehensivetax-accountinglinkinSweden,identifyingwaysinwhichprofessionala关键词：accountingharmonization;globalization;classification;nationalrulesdifferences;influe
4、ncingfactors;Europe英文摘要：Thegoalofthisstudyistodescribeandsummarizehowtheharmonizedinternationalaccountingsystemcanpromotebusinessdecisionsandinfluenceeconomicenvironment.Theunified,harmonizedaccountingsystemwillleadtonewtypesofanalysisanddata,furthermorewiththepossiblein
5、tegrationofnewindicatorsfromthebusinessmanagementofcertaincountries.Especiallythemultinationalcompanieswhosesubsidiarieshadtoreportforsomepurposesusingnationalaccountingrulesconvertan...dconsolidatetheirdifferentframeworkforunifiedfinancialstatementwheretheyarelisted.Asu
6、itableinternationalaccountingsystemcanhelpmultinationalenterprisesaccomplishtheirmanagerialfunctionsonaglobalbasis.Meanwhiletheinterpretationandadoptionofthefinancialinformationbasedonthedifferentaccountingmethodsarealsoexpensivefortheusersofthesereports.Thereforeanauthe
7、nticandharmonizedinternationalaccountingsystemcouldformthatbusinesslanguage,whichwouldallowthecomparisonoftheaccountinginformationofeachcountry.Theaccountingsystemdifferencesmattereventofinancialanalystswhospecializeincollecting,measuringanddisseminatingbusinessinformati
8、onaboutthecoveredcompaniessuggeststhattherearepotentialeconomiccosts,associatedwithvariationinnationalr
