The relationship between tax and accounting rules ‐ the Swedish case

Traces the history of the imposition of a comprehensive tax‐accounting link in Sweden, identifying ways in which professional accountants have sought to circumvent the impact of the link and considering the effect of the link on the three bodies in Sweden involved in formulating accounting regulations and recommendations. Analyses the range of arguments put forward in the literature in Sweden for and against the binding link. Reports on interviews with leading Swedish accounting practitioners on their experience and views of the link.