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The Influence Of Corporate Law And Accounting Principles In Determining Taxable Income : Proceedings Of A Seminar Held In Geneva In 1996 During The 50th Congress Of The International Fiscal Association

RRP $338.99

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The interaction between accounting, company law, and taxation is a key issue in corporate regulation. These three areas have differing kinds of regulations with different objectives and varied techniques of regulation and interpretation. Moreover, views on all of these factors vary from country to country.How these fields interact has significant ramifications. It affects the future development of both accounting regulation and tax law and raises the possibility of international double taxation. These potential effects suggest the need not only for better analysis in this area but also for a harmonised international view. The Influence of Corporate Law and Accounting Principles in Determining Taxable Income takes a thoughtful look at several components of this key debate. The papers included offer insights into the different paths taken on the various issues by selected countries, cites problems, and offers proposals for the future. Tax and corporate law practitioners, policymakers, and academics will appreciate the insightful and thought-provoking quality of this work.


Low Income Students And The Perpetuation Of Inequality

RRP $457.99

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Drawing upon quantitative data gathered from the U.S. Census and U.S. Department of Education, as well as interviews with students from a variety of socio-economic and ethnic backgrounds, Lower Income Students and The Perpetuation of Inequality examines the question of who really benefits from public higher education. It engages with questions of social capital, opportunity, funding and access to education, presenting a rich discussion of social mobility, the value of college education and the impact of education upon the redistribution of income. A thorough exploration of the real impact of college on American society, this volume will appeal to social scientists with interests in education, social capital, social stratification, class and social mobility.


Development Of The Income Smoothing Literature, 1893-1998

RRP $491.99

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This volume describes the development of accounting thought during the twentieth century by focusing on a relatively narrow and long-lived issue, income smoothing.
The task begins with the creation and description of three taxonomies of income smoothing literature in order to identify the context and bounds of the preferences and behavior that are to be the subject of the study. Then a chronological review of English-language literature referring to income smoothing behavior is conducted that covers the period, 1893 through 1998. The review starts with literature discussing secret reserves created so that fat years could pay for lean years and moves to income smoothing as a criterion for accounting choice.
This literature on the smoothing criterion provided motivation for some of the earliest modern empirical studies in accounting. Empirical studies of smoothing have continued at a fairly constant rate since 1966 and make up a substantial portion of the literature review. A modification of the conventional smoothing hypothesis is proposed at the conclusion of the narrative that takes into account some relevant variables that tend to be overlooked because of the fragmentation of the literature. An extensive annotated bibliography and other appendices provide important supplements to the narrative.



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Employee BAS GST Accounting
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