Assessing and Tax Accounting Principles in the German Civil and Commercial Code and the Impact on Tax Compliance

Reginald Hansen

European Journal of Law and Economics, 1999, vol. 7, issue 1, 15-47

Keywords: German Generally Accepted Accounting Principles (Grundsätze; Evaluation of assets and liabilities; Depreciation; US-Generally Accepted Accounting Principles; International Accounting Standards Comittee; Harmonization of accounting principles (search for similar items in EconPapers)
Date: 1999
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DOI: 10.1023/A:1008627907235

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