REASONS ABOUT THE CONCILIATION OF NET ACCOUNTING RESULT WITH FISCALITY

Morar Ioan Dan ()
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Morar Ioan Dan: Universitatea din Oradea, Facultatea de Stiinte Economice

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 596-599

Abstract: The determination of the result of fiscal exercise supposes the utilization of accounting information just like they are offered by financial situations elaborated at the end of the yearly financial exercise. The net accounting result is adjusted such as Fiscal Code asks to be , on the account of non-deductive fiscally expenses and of scot free incomes. In this context the harmonization of fiscal settlements with the accounting ones supposes the joining of knowledge and techniques specific to these two domains.

Keywords: conciliation; the acount; underductible fiscaly expenses; tehniques. (search for similar items in EconPapers)
JEL-codes: H3 (search for similar items in EconPapers)
Date: 2010
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