Disclosure of the Hidden Relationship between Monetary and In- Kind Donations and Tax Incentives in the Financial Statements : A Theoretical Study to Enrich the thought of Corporate Social Responsibility Accounting

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Younis A. Battal Saleh
Younis A. Battal Saleh
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Disclosure of the Hidden Relationship between Monetary and In- Kind Donations and Tax Incentives in the Financial Statements : A Theoretical Study to Enrich the thought of Corporate Social Responsibility Accounting Banner
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The relationship between corporate monetary and In-kind donations and tax incentives is not apparent” hidden” and can only be deduced through the hypothetical comparison. This relationship may be a justification for the lack of scientific contributions on this relationship, as well as accounting standards that govern how to disclose that relationship in the reports and financial statements. This relationship also justifies the corporations’ insistence on using the same usual method of disclosing such donations. The careful analysis of the relationship-based on the hypothetical comparison, between endowments “grants” and tax incentives, will confirm the existence of the following two facts: (1) There is a mandatory partnership between corporations and government.

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No external funding was declared for this work.

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The authors declare no conflict of interest.

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Younis A. Battal Saleh. 2019. \u201cDisclosure of the Hidden Relationship between Monetary and In- Kind Donations and Tax Incentives in the Financial Statements : A Theoretical Study to Enrich the thought of Corporate Social Responsibility Accounting\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 19 (GJMBR Volume 19 Issue D2): .

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-D Classification: JEL Code: M49
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v1.2

Issue date

May 9, 2019

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English

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The relationship between corporate monetary and In-kind donations and tax incentives is not apparent” hidden” and can only be deduced through the hypothetical comparison. This relationship may be a justification for the lack of scientific contributions on this relationship, as well as accounting standards that govern how to disclose that relationship in the reports and financial statements. This relationship also justifies the corporations’ insistence on using the same usual method of disclosing such donations. The careful analysis of the relationship-based on the hypothetical comparison, between endowments “grants” and tax incentives, will confirm the existence of the following two facts: (1) There is a mandatory partnership between corporations and government.

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Disclosure of the Hidden Relationship between Monetary and In- Kind Donations and Tax Incentives in the Financial Statements : A Theoretical Study to Enrich the thought of Corporate Social Responsibility Accounting

Younis A. Battal Saleh
Younis A. Battal Saleh GECOL

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