LEADER 02167nam a2200289 n 450 001 TD20011141 005 20180618144203.0 049 $aTDMAGDIG 100 $a20190501d2009 --k--ita-50----ba 101 1 $aita 200 1 $aUncongenial twins? Bilancio e fiscalità nell?epoca dell?armonizzazione contabile internazionale$bTesi di dottorato 210 1$cUniversità degli studi di Ferrara$d2009 300 $adiritti: info:eu-repo/semantics/openAccess 300 $aIn relazione con info:eu-repo/semantics/altIdentifier/hdl/11392/2388661 328 0$btesi di dottorato$cSECS-P/07$eUniversità degli studi di Ferrara 330 $aThe research work tries to analyse the historical connections between accounting and taxation in the International context after the adoption of IAS/IFRS. Nowadays one of the most relevant purposes is to achieve the accounting harmonization through IFRS, but although every European countries works for this aim hardly, it?s possible to consider some variables that could influence this process, like tax. One of the main purposes of this work is to observe the law evolution and changes both in accounting and in tax system of three of the most relevant European countries: Italy, Germany and United Kingdom. The specific aims of this work are: to verify, through a deep literature review, what kind of relationship had these two systems in the last thirty years; which kind of specific connection/disconnections there are into the accounting and tax rules and practices; in which way tax variable faced the IFRS adoption; and last, what possible influences tax rules could have into the financial statements under IAS/IFRS. 689 0 $aSECS-P/07$cTDR 700 0$aLAUZZA, Nunzia Barbara 702 0$aZAMBON, Stefano 702 0$aZAMBON, Stefano 801 3$aIT$bIT-FI0098 856 4 $uhttp://memoria.depositolegale.it/*/http://hdl.handle.net/11392/2388661$2http://hdl.handle.net/11392/2388661 856 4 $uhttp://memoria.depositolegale.it/*/http://iris.unife.it/bitstream/11392/2388661/1/128.pdf$2http://iris.unife.it/bitstream/11392/2388661/1/128.pdf 977 $a CR 997 $aCF FMT $aTD FOR $aTD