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Accounting In Romania – Between Current And Deterred Taxes Regarding Profit

Author

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  • Boni Mihaela Străoanu

    (Petroleum-Gas University of Ploiesti)

Abstract

Determination of the profit tax, calculation and accounting thereof is an issue of maximum topicality in our country, considering the international accounting norms. In this spirit, IAS 12 defines both the current tax as well the deterred tax regarding profit. The temporary differences which give birth to debts or liabilities regarding deterred taxes have in view the balance sheet approach and represent the differences which appeared between the taxing basis of an asset or a debt and its accounting value registered in the balance sheet.

Suggested Citation

  • Boni Mihaela Străoanu, 2007. "Accounting In Romania – Between Current And Deterred Taxes Regarding Profit," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 6(6(511)(su), pages 173-176, June.
    • Handle: RePEc:agr:journl:v:6(511)(supplement)(vol2):y:2007:i:6(511)(supplement)(vol2):p:173-176
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