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• The Changing Relationship Between Tax and Financial Reporting in Spain

  BNET - 2004-10-20

  The degree of connection between tax and financial reporting is regarded as a key factor in the study of international accounting differences. In order to measure the links between tax and financial reporting, this paper adopts the methodology of Lamb et al. (1998) by assessing major accounting topics using a...

  Tags: Accounting, Financial Reporting, Financial, University Of Reading, Taxes, Operational Accounting, Free Trade, Financial Services, Financial Planning, Finance

• The Present and Future of Financial Risk Management

  BNET - 2004-02-20

  Current research on financial risk management applications of econometrics centers on the accurate assessment of individual market and credit risks with relatively little theoretical or applied econometric research on other types of risk, aggregation risk, data incompleteness and optimal risk control. The paper reveals that consideration of the model risk...

  Tags: Financial, Aggregation, Risk Management, University Of Reading, Financial Planning, Strategy, Financial Accounting, Financial Services, Security, Finance, Management

• The Finance Acts 1998 and 2000: Can the Owners of Agricultural Land Continue to Gain From Their Capital Disposals

  BNET - 2001-03-30

  The Finance Bill 1998 introduced a number of significant changes to the Capital Gains Tax CGT regime. Further substantial changes were made in 2000. This paper assesses the impact of those changes on the owners of property, particularly farmland. Contrary to many peoples' hopes, the new provisions do not simplify...

  Tags: Change, University Of Reading, Taxes, Free Trade, Financial Accounting, Financial Planning, Finance