Critical View of Relation between Tax and Financial Reporting with the Emphasis on Existence of Two Financial Reporting Systems in One Jurisdiction

Kritický pohled na vztah daní a účetnictví v Norsku s důrazem na možnost existence dvou systémů účetního výkaznictví v jedné jurisdikci

Marcela Žárová

Český finanční a účetní časopis, 2007, vol. 2007, issue 1, 74-81

Abstract: The contribution of Nobes and Schwencke in the article "Modelling the Links between Tax and Financial Reporting: A Longitudinal Examination of Norway over 30 Years up to IFRS Adoption" was a model of the development of tax and financial reporting links. Norway has moved from a "continental" position to one that exceeds the disconnection of tax from financial reporting. The use of IFRS allows possibility of two "systems" of financial reporting within one jurisdiction.

Keywords: Tax; Financial reporting; Norway; Daně; Účetní výkaznictví; Norsko (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.213

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