LEGAL RESERVES, PROVISIONS AND ADJUSTMENTS FOR TAX DEPRECIATIONS

Marcela Bengescu ()
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Marcela Bengescu: Faculty of Economics and Law, University of Pitesti, Romania

Scientific Bulletin - Economic Sciences, 2020, vol. 19, issue 1, 3-8

Abstract: The paper refers to the Romanian companies that carry out business activities and pay profit taxes. Legal reserves, provisions and adjustments for depreciation are taken into account in calculating the financial result within the limits provided by the Fiscal Code. The solution of the theoretical and methodological aspects was argued with the legal provisions in the accounting and fiscal field.

Keywords: Financial result; profit tax; legal reserves; provisions; adjustments for depreciations. (search for similar items in EconPapers)
JEL-codes: K34 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:pts:journl:y:2020:i:1:p:3-8

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