Download or read book Corporate Tax Base in the Light of the IAS IFRS and EU Directive 2013 34 A Comparative Approach written by Mario Grandinetti and published by Kluwer Law International B.V.. This book was released on 2016-06-17 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.

Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013-04-02 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Download or read book The History and Tradition of Accounting in Italy written by David Alexander and published by Taylor & Francis. This book was released on 2017-07-06 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Download or read book Accounting Regulation in Europe written by S. McLeay and published by Springer. This book was released on 1999-04-19 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.

Download or read book Creazione di valore corporate governance e informativa societaria written by Piero Mella and published by Giuffrè Editore. This book was released on 2007 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ICICKM2010 Proceedings of the 7th International Conference on Intellectual Capital knowledge Management and Organisational Learning written by Eric Tsui and published by Academic Conferences Limited. This book was released on with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Globalisation and Contextual Factors in Accounting written by Eva Heidhues and published by Emerald Group Publishing. This book was released on 2012-03-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,

Download or read book Financial Statements in the United States of America written by Giorgio Castoldi and published by Youcanprint. This book was released on 2015-11-12 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Profili giuridici ed economici del bilancio d'esercizio delle società di capitali (corporations) operanti negli Stati Uniti d'America. Vengono delineate le norme federali e statali applicabili, i principali principi contabili U.S. Gaap, e le problematiche che si riscontrano tra le società quotate (public company) e società non quotate. Inoltre viene trattato il bilancio d'esercizio, nell'Unione Indiana, la Rep. Popolare Cinese e la Svizzera. Legal and economic profile of the financial statements about the corporations operating in the United States of America . This book outline the applicable federal and state Acts, Statutes and regulations, the main US GAAP accounting standards, and the problems that exist between the listed companies (public company) and non-listed companies . Also it is outlined the financial statements in the Indian Union, in the Popular Rep. of China and Switzerland.

Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand

Download or read book The Going Concern Principle in Non Financial Disclosure written by Rosa Lombardi and published by Springer Nature. This book was released on 2021-08-31 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.

Download or read book Sustainable Development and Social Responsibility Volume 1 written by Miroslav Mateev and published by Springer Nature. This book was released on 2020-02-13 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book presents high-quality research papers presented at the 2nd American University in the Emirates International research conference, AUEIRC'18, organized by the American University in the Emirates, Dubai, held on November 13th-15th, 2018. The book is broadly divided into four sections: Sustainability and Smart Technology, Sustainability and Social Responsibility, Sustainability, Human Security and Legislation, Sustainability and Education. The topics covered under these sections are sustainable smart technology such as developing green curriculum for information technology, use ultrasonic velocity to predict quality of wheat, improve security features for visa system, factors affecting the cost of production of electricity and desalination plants, impact of smart traffic sensing in smart cities, smart healthcare system, simulation of Grey wolf optimization algorithm in painting digital forensics. The topics covered for sustainability and creative industries such as sustainable concrete production, multimedia applications in digital transformation art, integrating biomimicry principles in sustainable architecture. Sustainability, human security and legislation covered topics of urban performance and sustainable environment, Eco-certification as response on climate change, the criminal offence of tax evasion in law: case study, skills engineering in sustainable counter defense against Cyber extremism, the international law and challenges of trans-boundary water resources governance, the legal status of nuclear energy: case study, sustainable energy development and nuclear energy legislation in UAE, corruption specific safety challenge, environmental management and sustainability, sustainable farming models for desert agro-ecosystems, future directions of climate change, earth and built environment towards new concept of sustainability, institution building from emotional intelligence perspective, virtue ethics, technology and sustainability, the role of humor in a sustainable education, HEIs practices and strategic decisions toward planning for sustainable education programs, TQM in higher education for sustainable future. The papers in this book present high-quality original research work, findings and practical development experiences.

Download or read book Improving Business Reporting written by Giovanni Frattini and published by Giuffrè Editore. This book was released on 2007 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book I contratti di compravendita nazionali ed internazionali written by Renzo Pravisano and published by IPSOA. This book was released on 2010-11-05 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: I contratti di compravendita mirano a definire le più importanti decisioni di gestione delle imprese commerciali. Assumono particolare importanza non solo sotto il profilo della corretta e completa stesura, ma anche per tutti gli adempimenti successivi che possono riguardare i settori della logistica aziendale, attraverso il ricevimento o l’invio del materiale oggetto del contratto, la contabilità e l’amministrazione, nella fase dell’emissione e/o ricevimento della documentazione contabile e del controllo dei documenti ricevuti e/o emessi, e per il settore finanziario, con il controllo delle relative movimentazioni finanziarie. Nel commercio internazionale, sia comunitario che con Paesi terzi, tali contratti mirano anche a regolamentare le operazioni e la documentazione internazionale, con particolare riferimento a quella doganale, di conformità, di origine dei beni oggetto di compravendita. Il testo tratta in forma distinta e completa i seguenti argomenti: Contratti di compravendita nazionali, Contratti di compravendita internazionali, Convenzione delle Nazioni Unite in materia di compravendita dei beni fungibili Vengono inoltre analizzati gli aspetti giuridici in materia di contratti e sono riportati i fac-simili dei contratti di compravendita. Nelle parti concernenti i contratti sono stati esaminati gli aspetti giuridici commerciali, fiscali e doganali, nonché tutta la documentazione aziendale e contabile necessaria per la conclusione di ogni singolo affare, al fine di offrire al lettore una valutazione completa sull’argomento. È stata inserita una parte con la Convenzione delle Nazioni Unite in materia di contratti di compravendita internazionale con la traduzione, non ufficiale, in italiano dei vari articoli, e con l’esposizione sintetica delle principali sentenze. Il formulario è stato redatto per fornire agli Operatori una base di partenza per la redazione dei contratti, nelle loro varie tipologie giuridiche e commerciali. STRUTTURA Parte Prima- Aspetti giuridici in materia di contratti 1. Nozioni giuridiche generali in materia di contratti commerciali 2. I contratti internazionali 3. I principi UNIDROIT in materia di contratti commerciali inter-nazionali 4. Profili fiscali in materia di contratti 5. I contratti nel diritto e nella pratica contabile Parte Seconda- I contratti di compravendita nazionali 6. I contratti di compravendita nazionali: aspetti giuridici 7. I contratti di vendita di beni mobili 8. Vendita a termine di titoli di credito 9. Vendita di beni immobili 10. I contratti affini alla vendita 11. Aspetti fiscali dei contratti di compravendita nazionali 12. Aspetti contabili sui contratti di vendita Parte terza -I contratti di compravendita internazionali 13. Caratteri generali in materia di contratti internazionali di vendita 14. I contratti relativi agli scambi in compensazione 15. Il contratto di consignement stock 16. Contratti internazionali di investimento Parte quarta - la convenzione Onu in materia di contratti di com-pravendita di beni fungibili e Incoterms 2000 17. La convenzione di Vienna sui contratti di vendita internaziona-le dei beni mobili 18. La convenzione delle nazioni unite sulla vendita internaziona-le di beni mobili 19. I termini di resa internazionali Incoterms 2000 Appendice – Fac-simile contratti

Download or read book L IMPOSTA DI RICCHEZZA MOBILE NEI RAPPORTI CON LE SOCIETA COMMERCIALI written by SILVIO MARGRINI and published by . This book was released on 1903 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cooperative edilizie written by Giannino Cascardo and published by IPSOA. This book was released on 2010-11-05 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume affronta con taglio operativo la disciplina fiscale, contabile e civilistica delle cooperative edilizie, e costituisce un valido supporto per i professionisti e per coloro che operano nel settore. La struttura dell’opera segue l’ordine consequenziale della vita di una cooperativa; si parte dall’analisi della sua costituzione, con particolare attenzione: alla scelta della tipologia (a proprietà divisa o indivisa) alla figura del socio che nelle cooperative edilizie assume una posizione specifica ai finanziamenti per poi passare all’esame degli aspetti legati alla sua gestione, soffermandosi su: programma costruttivo libri e registri contabili, fiscali e sociali gestione finanziaria chiusura di un lotto vigilanza fase liquidatoria agevolazioni Tutta la trattazione è supportata da schemi, raffronti tra le diverse tipologie di cooperative e tracce di compilazione di verbali. Completa il volume una ricca Appendice che raccoglie i principali interventi normativi, di prassi e giurisprudenza in materia.

Download or read book Taxation in Italy written by Charles K. Cobb and published by . This book was released on 1964 with total page 936 pages. Available in PDF, EPUB and Kindle. Book excerpt: Extensive commentary on Italian tax law in general and the various separate taxes levied in Italy.

Download or read book Fringe benefits e rimborsi spese written by Gianluca Dan - Massimo Gabelli and published by IPSOA. This book was released on 2010-11-05 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: La quarta edizione del libro “Fringe benefits e rimborsi spese”, rinnovata ed aggiornata con le previsioni della Legge Finanziaria per il 2010, L. 23 dicembre 2009, n. 191, in materia di tassazione agevolata dei premi di produttività, tiene conto di molte e importanti modifiche normative che sono diventate operative nel corso degli ultimi anni, per esempio l’eliminazione dei regimi agevolativi precedentemente previsti per le stock option o i limiti di deducibilità delle spese relative a prestazioni alberghiere e alle somministrazioni di alimenti e bevande. Il volume, pur conservando l’originaria agilità di consultazione, fornisce una trattazione completa ed esaustiva del quadro di riferimento per la qualificazione e quantificazione dei redditi di lavoro dipendente ed assimilati, ne analizza le varie fattispecie che si possono incontrare nella pratica professionale, con particolare attenzione alla disciplina delle trasferte, e le relative modalità di rimborso degli oneri sostenuti dai dipendenti, e a quella dei fringe benefits. L’ultimo capitolo è stato riservato all’esame della disciplina della deducibilità, sia ai fini delle imposte dirette (Irpef/Ires) sia ai fini IRAP, degli oneri connessi ai dipendenti e collaboratori, per aiutare nella determinazione degli importi deducibili specie quelli la cui deduzione è soggetta a limitazioni. Utile per chi deve affrontare la compilazione della dichiarazione dei redditi.