Book-Tax Differences: The Primacy of Essence About Form and the Double Accounting Dilemma in Brazil
Keywords:
Book-Tax Differences; Financial Accounting; Management accounting; business management; IFRS.Abstract
The purpose of the article was to identify the relevance of applying the
primacy of essence over form and to clarify the practical dilemmas in
generating information for the proper preparation of financial statements, in
accordance with the pronouncements issued by the International Financial
Reporting Standard and the Accounting Pronouncements Committee. The
research is qualitative, bibliographic and the ethnography was carried out
through field research with Accountants in search of the perception of
contemporary practices of accounting and profit management. The social
contribution rests on the dissemination of knowledge for administration,
accounting and other interested parties in the adequate management of the
information asymmetry between the standard and tax compliance as a social
disclosure strategy.
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