University of Reading

News & Analysis

free trade and university of reading - All News and Analysis

• 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 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

• Fixing the Currency: Analyzing the Implications for Property Investment Performance

  BNET - 2000-05-30

  This paper analyses the historic effects of exchange rate movements on returns, risk, and diversification of office markets within the Euro zone in order to gain insights into the investment consequences of conversion to a fixed rate currency regime. The data used in the study represents annual office rental growth...

  Tags: Performance, University Of Reading, Free Trade, Investment, Finance