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Searched for IAS.
Found 16 results.
Displaying results 1 to 10 of 16.
Found 16 results.
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Projects // 01.02.2006
practitioners to evaluate IA systems. Case studies have been selected from IAs that have been conducted by the European Commission between 2003 and 2005, and from recent IAs in the EU Member States. These [...] database of institutions for IA - the European Observatory on Impact Assessment- a comparative analysis of approaches to IA, with the result that there is a heterogeneity of IA system in the European Union [...] These include countries that have a long experience in IA, as well as those that have recently introduced IA systems or revised them.The objectives of the project have been achieved in four work packages:-
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Publications // 15.05.2006
adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based [...] accounting on the effective tax burden of Belgian companies for eleven different sectors. The use of IAS/IFRS as a starting point for tax purposes affects differently each sector, depending on its accounting
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