Economics at your fingertips  


Marcela Bengescu ()
Additional contact information
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: M41 K34 (search for similar items in EconPapers)
Date: 2020
References: View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

Scientific Bulletin - Economic Sciences is currently edited by Alina Hagiu

More articles in Scientific Bulletin - Economic Sciences from University of Pitesti Contact information at EDIRC.
Bibliographic data for series maintained by Alina Hagiu ().

Page updated 2021-04-09
Handle: RePEc:pts:journl:y:2020:i:1:p:3-8