财政实质性原则

Q3 Pharmacology, Toxicology and Pharmaceutics

Accounting Pub Date : 2021-09-01 DOI:10.2139/ssrn.3946441

Bronte Klein, Eelco van der Enden

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引用次数: 1

摘要

关于重要性的概念及其在ESG政策背景下确定公司税务（报告）战略时的解释的文章。实质性概念的具体解释目前是欧盟委员会制定欧洲可持续性报告标准和国际财务报告准则基金会制定可持续性标准的一个重要讨论点。它还讨论了国际ESG形势的总体发展以及有关ESG报告标准的各种举措。这些将放在对公司税收政策和报告策略的（可能的）后果的背景下。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Fiscal Materiality Principle

Article about the concept of materiality and its interpretation when determining the company's tax (reporting) strategy in the context of its ESG policy. The concrete interpretation of the concept of materiality is currently an important point of discussion in the development of European Sustainability Reporting Standards (ESRS) by the European Commission and the development of Sustainability Standards by the IFRS Foundation. It also discusses general developments in the international ESG landscape and the various initiatives regarding ESG reporting standards. These will be placed in the context of the (possible) consequences for corporate tax policy and reporting strategies.

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来源期刊

Accounting Pharmacology, Toxicology and Pharmaceutics-Pharmaceutical Science

自引率

0.00%

发文量

审稿时长

20 weeks