Advanced Search
MyIDEAS: Login

Substance Over Form In A Romanian Book-Tax Approach

Contents:

Author Info

  • Costel Istrate

    ()
    (Faculty of Economics and Business Administration, "Al. I. Cuza" University, Iasi, Romania)

Abstract

The relationship between accounting and taxation in has experienced a rapid and dramatic evo- lution since 1990. In 20 years, Romania passed through evolutions that required several decades in developed countries. In a very partial analysis of this development we choose to identify tax effects of accounting rule of substance over form. The starting point of our research is the Romanian accounting standards, which list some implications of the substance over form rule. We note that, as expected, the tax rule does not overlap exactly on the accounting rule. In this context, we insist on some cases: lease-back agreements, the recognition of sales of goods. In these developments, we should note that, sometimes, there are different fiscal and accounting solutions, sometimes solutions are identical.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://anale.feaa.uaic.ro/anale/resurse/2011SEctb3istrate.pdf
Download Restriction: no

File URL: http://anale.feaa.uaic.ro/anale/ro/Arhiva%202011SE-Istrate/430
Download Restriction: no

Bibliographic Info

Article provided by Alexandru Ioan Cuza University, Faculty of Economics and Business Administration in its journal Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi.

Volume (Year): 2011SE (2011)
Issue (Month): (july)
Pages: 29-39

as in new window
Handle: RePEc:aic:journl:y:2011:v:se:p:29-39

Contact details of provider:
Postal: Universitatea Al. I. Cuza; B-dul Carol I nr. 22; Iasi
Phone: 004 0232 201070
Fax: 004 0232 217000
Email:
Web page: http://anale.feaa.uaic.ro/anale/
More information through EDIRC

Related research

Keywords: substance over form principle; book-tax connection; lease-back; revenues;

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. John Christian Langli & Shahrokh Saudagaran, 2004. "Taxable income differences between foreign and domestic controlled corporations in Norway," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 713-741.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:aic:journl:y:2011:v:se:p:29-39. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sireteanu Napoleon-Alexandru).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.