TAXATION IN FRONT OF AUDITING PUBLIC INTEREST ENTITIES

Morar Ioan Dan ()
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Morar Ioan Dan: Universitatea din Oradea,

Annals of Faculty of Economics, 2015, vol. 1, issue 2, 354-358

Abstract: An important component of public interest entities audit is the audit of the entity's tax obligations in terms of financial information need engagement with regulated financial market, especially the stock market. Law enforcement matters and applying new International Financial Reporting Standards (IFRS) was necessary and raised the need for compatibility of financial information in financial reporting accounting information necessary for those who read stock and informs about the evolution of the performance of an entity economic listed on a regulated financial market. From this point of view, our legislation financial accounting, in particular by OMFP.1296 / 2012 has adapted to the requirements of Financial Reporting Standards Inernational.

Keywords: Taxation; auditing public; compatibility; legislation financial; performance (search for similar items in EconPapers)
JEL-codes: G18 (search for similar items in EconPapers)
Date: 2015
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