Szukanie zaawansowane
Home
Rejestracja
FAQ
Użytkownicy
Grupy
Galerie
Zaloguj się, by sprawdzić wiadomości
Zaloguj
Forum Strona Główna
Przedstaw się
Napisz odpowiedź
Użytkownik
Temat
Treść wiadomości
Emotikony
Więcej Ikon
Kolor:
Domyślny
Ciemnoczerwony
Czerwony
Pomarańćzowy
Brązowy
Żółty
Zielony
Oliwkowy
Błękitny
Niebieski
Ciemnoniebieski
Purpurowy
Fioletowy
Biały
Czarny
Rozmiar:
Minimalny
Mały
Normalny
Duży
Ogromny
Zamknij Tagi
Opcje
HTML:
NIE
BBCode
:
TAK
Uśmieszki:
TAK
Wyłącz BBCode w tym poście
Wyłącz Uśmieszki w tym poście
Kod potwierdzający: *
Do góry
Skocz do:
Wybierz forum
FORUM
----------------
Regulamin
Informacje/Ogłoszenia
Pomoc
Propozycje
Zarejestruj sie
Kontakt
Przedstaw się
ZESPÓŁ
----------------
Skład
Newsy
Piosenki
Teksty piosenek
O zespole
Nagrody
Zdjęcia
Video
Zloty
Media
Chat
Koncerty
Archiwum
MODA I URODA
----------------
Zdrowie, diety, odchudzanie
Fryzury i pielęgnacja włosów
Tatuaże i piercing
INNE
----------------
Fani
Hydepark
Nasze zdjecia
Ogłoszenia
Zaproszenia
C-box
Nasz button
Reklama
Wrzuć fotkę na serwer!
Przegląd tematu
Autor
Wiadomość
e054831577
Wysłany: Wto 12:13, 26 Kwi 2011
Temat postu: Tax Accounting Mode of _3804
Mode of Tax Accounting
Accounting
mode is one of the main features of a certain society's accounting abstract, typifying a comprehensive statement of the practice of accounting is the standard form. The world's different countries, due to social and economic development level, differences in national circumstances, in dealing with accounting data, transfer of accounting information processing procedures, methods have different characteristics, forming a variety of accounting model. Accounting model by the legal environment in different countries, political factors, economic development, tax system, social traditions and other factors. Among them, the legal and tax system the most.
Tax
as the basis of accounting to tax law, based on financial accounting, financial accounting and tax law with the dual property, while a state tax accounting model of the formation, but also their social economic environment. one of the factors of tax accounting model from the international context, the nature of the national legal systems, corporate organization and power of the different accounting profession, tax accounting operating mode can be divided into two types: fiscal separation mode (in the United States, Britain as the representative); tax-one mode (in France and Germany as representative). tax separation mode. The main features of the model is separation of tax accounting and financial accounting. Follow the accounting standards of financial accounting, without tax constraints, tax accounting from the constraints of accounting standards, the determination of the tax base to tax from the payment of the tax laws are based on the data without going through the adjustment of financial accounting to achieve. one mode of taxation. The main features of the model is combined tax accounting and financial accounting, tax laws have a direct impact on financial accounting, accounting standards consistent with the requirements of tax law, financial accounting constrained by tax laws, any changes in tax laws will affect corporate financial statements content and form. why different countries have such different tax accounting model? This is mainly because the legal system of each country the nature of organizational form and the power of the accounting profession different result, and following these three factors analyzed in detail: First, the legal system Look,
jimmy choo wedding shoes
, the United States, Britain and the countries belonging to common law, the applicable law is the result of court rulings to the interpretation of the provisions of the law on economic activity in general terms, more flexible constraints relaxed. France and Germany are civil law countries, this legal system is characterized by emphasis on the role of the statute, the regulations attempt to cover all eventualities, strict formulation of asset valuation, income measurement and reporting formats and other aspects of the specification, the accounting system and a very close relationship of law. Secondly, from the business organization form, the United States, Britain and distributed enterprise organizations in the form of equity-based joint-stock company, follow the generally accepted accounting principles, as investors useful information for decision-making has become the main financial accounting objectives. The organization of French companies to small family business based in Germany most of the company controlled or owned by banks, accounting primary goal is to meet the needs of the state tax administration.
fora.pl
- załóż własne forum dyskusyjne za darmo
Powered by
phpBB
© 2001, 2002 phpBB Group
Avalanche style by
What Is Real
© 2004
Regulamin