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Original Articles

The relationship between accounting and taxation in Norway

Pages 835-844 | Published online: 28 Sep 2006

References

  • lnnslilling om revisjons — og regnskapslovgivning (1962) (Proposals for auditing and accounting Iegislation). Report from the Accounting Act Committee of 1959.
  • Johnsen , A. 1993 . Accounting Regulation in Norway . European Accounting Review , 2 ( 3 ) : 617 – 626 .
  • Norges Offentlige Utredninger 1989: 14 (1989) Bedrifts — og kapitalbeskatningen en skisse til reform (Taxation of businesses and capital — A draft to reform). Report from the Tax Act Committee.
  • Norgcs Offentlige Utredninger 1992: 3 (1992) Regnskapsmessig behandling av skatt (Accounting for Income Taxes). Sub reportfrom the Accounting Act Committee of 1990.
  • Norgcs Offentlige Utredningcr 1993: 2 (1993) Dtflerensierte krav til drsoppgjør, konsernoppgjør og revisjonsplikt (Differentiation in requirements to the annual accounts, group accounts and auditing). Sub report from the Accounting Act Committee of 1990.
  • Norges Offentlige Utredninger 1995: 30 (1995) Ny regnskapslov (New Accounting Act). Main report from the Accounting Act Committee of 1990.
  • Odelstingsproposisjon nr. 16 (1991–92) (1991) Oppfølging av skattereformen 1992 (Appendix to the Tax Reform of 1992).
  • Paulson , E. W. and Johnsen , O. 1955 . Regskapslovgivning i Europa og USA , Oslo : Bedriftsøkonomens Forlag . Accounting Legislation in Europe and USA). Foretaksøkonomisk Institutt, Norges Handclshøyskole
  • Tønseth , P. 1951 . “ Endringer i skattelovens inntektsbegrep ” . In Bedrift og Skatt , Oslo : Bedriftsøkonomens Forlag . Business and Tax). Foretaksøkonomisk Institutt, Norges Handelshøyskole
  • Vårdal , P. and Johnsen , A. 1989 . Norsk Regnskapslovgivning , Oslo : Bcdriftsøkonomens Forlag . Norwegian Account ing Legislation
  • Wedervang , F. 1951 . “ Endringer i skattelovens inntektsbegrep’ ” . In Bedrift og Skatt , Oslo : Bedriftsøkonomens Forlag . Business and Tax). Foretaksøkonomisk Institutt, Norges Handelshøyskole

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