The Impact of Applying IFRS on the Accounting-Taxation Rapport, at European Union Level

Victor Munteanu (), Alice Tinta () and Simina Vera ()

Knowledge Horizons - Economics, 2015, vol. 7, issue 1, 76-79

Abstract: The taxation gets attention of entities regardless the applicable accounting system. It has been developed and is still widely developed by legislative provisions, rules, regulations and guidelines often difficult applicable in practice, through countless changes, new releases of taxes, new bases of calculation whose foundation must meet financial and budgetary policy of the executive. The tax system in Romania, in recent years, has undergone many unpredictable and often controversial changes, which influenced both accounting and business.

Keywords: IFRS; accounting result; fiscal result; the CCCTB; accounting treatment; compared Accounting – Taxation (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:7:y:2015:i:1:p:76-79

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