Český finanční a účetní časopis 2007(1):74-81 | DOI: 10.18267/j.cfuc.213

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

Marcela Žárová
Doc. Ing. Marcela Žárová, CSc. - docentka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <zarova@vse.cz>.

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.
JEL classification: M41

Published: March 1, 2007  Show citation

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Žárová, M. (2007). Critical View of Relation between Tax and Financial Reporting with the Emphasis on Existence of Two Financial Reporting Systems in One Jurisdiction. Czech Financial and Accounting Journal, 2007(1), 74-81. doi: 10.18267/j.cfuc.213
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