 THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION INSIGHT THE EUROPEAN UNION: THE INFLUENCE OF THE INTERNATIONAL ACCOUNTING REGULATIONDan Dacian Cuzdriorean and Dumitru MatiÅŸ Annales Universitatis Apulensis Series Oeconomica, 2012, vol. 1, issue 14, 2 Abstract: In this paper it is realized an overview of the impact of IFRS over European accounting environment in terms of tax-accounting link. Based on previous studies conducted regarding the relationship between accounting and taxation to individual financial statements, it is developed a theoretical framework regarding the differences between accounting profit and tax profit as starting point of this link. The adoption of IAS/IFRS in the European Union had an important impact over the accounting environment in countries where it is a binding link between accounting and taxation, this impact being in the sence of decreasing the link. The last part of this paper is focus on the Romanian accounting environment, the analysis concludes that in Romania, the adoption of IAS/IFRS had a strong influence, in the present the accounting regulation being conforming with the European Directives but with important influence of IAS/IFRS. Keywords: relationship between accounting and taxation; IAS/IFRS; European Union (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2012:i:14:p:2 Access Statistics for this article More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia |
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