Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia PDF Download

Author: Piotr Luty
Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
ISBN: 8376959301
Category : Business & Economics
Languages : en
Pages : 95

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Book Description
Jest to pierwsza z trzech monografii poświęconych unikaniu opodatkowania w krajach Europy Środkowej i Wschodniej, finansowana w ramach projektu z Międzynarodowego Funduszu Wyszehradzkiego. Autorami rozdziałów są naukowcy w Polski, Czech, Serbii i Portugalii. Prezentowane w niej zagadnienia obejmują unikanie opodatkowania z perspektywy podstawowego systemu informacyjnego spółek – systemu rachunkowości. W książce mówiono wartości niematerialne i prawne oraz rzeczowe aktywa trwałe w kontekście unikania opodatkowania, a także poruszono zagadnienie raportowania finansowego w kontekście ustalania efektywnej stopy opodatkowania

Author: Piotr Luty
Publisher:
ISBN: 9788376959351
Category :
Languages : en
Pages : 0

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Author: Piotr Luty
Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
ISBN: 8376959700
Category : Business & Economics
Languages : en
Pages : 119

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Book Description
Książka powstała przy współudziale naukowców z Polski oraz Czech, w tym także młodych naukowców ze Szkoły Doktorskiej UEW. Omówione w monografii zagadnienia dotyczą teoretycznych aspektów unikania opodatkowania i roli rachunkowości w wykrywaniu oszustw finansowych. Szczególnym jej walorem są rozdziały o charakterze aplikacyjnym, opisujące wykrywanie manipulacji w sektorze najmu oraz ukazujące wpływ zmian systemu prawa podatkowego na występowanie anomalii w kształtowaniu podatku od zysków kapitałowych.

Author: Christopher Nobes
Publisher: Routledge Studies in Accountin
ISBN: 9780415736930
Category : Business & Economics
Languages : en
Pages : 0

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With the growing integration of the international economy, the need for established systems of classification in financial reporting becomes ever more important. Chris Nobes asks whether classification is possible, or even useful, and offers a critical analysis of the current attempts to discern an order in the variety of accounting practices. Revised and updated to reflect the post-IFRS era, this book will be of interest to academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.

Author: Malek El Diri
Publisher: Springer
ISBN: 3319626868
Category : Business & Economics
Languages : en
Pages : 113

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Book Description
This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.

Author: Friedrich Schneider
Publisher: Cambridge University Press
ISBN: 1107034841
Category : Business & Economics
Languages : en
Pages : 225

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Book Description
This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.

Author: Independent International Commission on Kosovo
Publisher: Oxford University Press on Demand
ISBN: 0199243093
Category : History
Languages : en
Pages : 380

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Book Description
The war in Kosovo was a turning point: NATO deployed its armed forces in war for the first time, and placed the controversial doctrine of 'humanitarian intervention' squarely in the world's eye. It was an armed intervention for the purpose of implementing Security Council resolutions-but without Security Council authorization.This report tries to answer a number of burning questions, such as why the international community was unable to act earlier and prevent the escalation of the conflict, as well as focusing on the capacity of the United Nations to act as global peacekeeper.The Commission recommends a new status for Kosovo, 'conditional independence', with the goal of lasting peace and security for Kosovo-and for the Balkan region in general. But many of the conslusions may be beneficially applied to conflicts the world-over.

Author: Organizacja Narodów Zjednoczonych
Publisher:
ISBN: 9789210051446
Category :
Languages : en
Pages : 0

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Author: Tomas Kliestik
Publisher: MDPI
ISBN: 3036505369
Category : Business & Economics
Languages : en
Pages : 164

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The purpose of the Special Issue “Quantitative Methods in Economics and Finance” of the journal Risks was to provide a collection of papers that reflect the latest research and problems of pricing complex derivates, simulation pricing, analysis of financial markets, and volatility of exchange rates in the international context. This book can be used as a reference for academicians and researchers who would like to discuss and introduce new developments in the field of quantitative methods in economics and finance and explore applications of quantitative methods in other business areas.

Author: Fred Abrahams
Publisher: Human Rights Watch
ISBN: 9781564322647
Category : Albanians
Languages : en
Pages : 622

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Book Description
Kosovo in the 1990s