Christian, The difference you have noted about contributins to equity is a fairly general one common to most jurisdictions and is primarily determined as you point out by whether the contibution comes from the operation of the business and subject to taxation in the hands of the business or is provided from previously taxed sources. Single taxation is a feature of most equitable taxation systems.
AFAIK most countries in the EU and many other countries have adopted the standards promulgated by the International Accounting Standards Board. This is usually done by adopting the IASB produced and IFRS published standards as the basis for their own national standards with local modifications where required to accomodate local legislative frameworks. Some countries including the US while not adopting the IFRS standards have a program designed to converge their own standards to the international standards. This means there is a large common core of accounting which functions much the same in most jurisdictions which is why GnuCsh works so successfully in so many countries. On top of this there are local requirements to meet local taxation and business legislation and regulation and sometimes just peculiarities of traditional practice. David ----- David Cousens -- Sent from: http://gnucash.1415818.n4.nabble.com/GnuCash-User-f1415819.html _______________________________________________ gnucash-user mailing list gnucash-user@gnucash.org To update your subscription preferences or to unsubscribe: https://lists.gnucash.org/mailman/listinfo/gnucash-user If you are using Nabble or Gmane, please see https://wiki.gnucash.org/wiki/Mailing_Lists for more information. ----- Please remember to CC this list on all your replies. You can do this by using Reply-To-List or Reply-All.