Advanced Search
MyIDEAS: Login

The taxing of the result, between the conformity and convergence of the accountancy

Contents:

Author Info

  • Danut CHILAREZ

    (Constantin Brancoveanu University, Pitesti)

  • Mircea PERPELEA

    (National Bank of Romania)

Registered author(s):

    Abstract

    The Romanian accountancy reorganisation process has registered an accelerated rhythm, defined by the need of communication and information in a common book-keeping.language, which was to assure the comparativeness, credibility and relevance of the information offered by the financial situations for all the users’ categories in the context of creating an international business process. Due to the manifestation of the taxes in the life of economical entities, in the relation between accountancy and fiscality, appeared one of the most debated and sensitive issue regarding the application of international accountancy standards, the one of chosing the appropriate criteria for establishing the taxable basis, which usually recquires conciliation. The most eloquent manifestation of the reconciliation between the accountancy and fiscality is represented by the one between the book-keeping profit and the fiscal profit as a basis of defining the tax on profit. The difficulties of conciliation between accountancy and fiscality are caused by the existence of book-keeping principles and fiscal rules which demand a more and more utilization of the professional reasoning by the book-keeping practitioners, becoming thus a tendency continuously amplified by the fact that the biggest part of fiscal contributions is based on the book-keeping information.

    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://feaa.ucv.ro/FPV/007-13.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Finance - Challenges of the Future.

    Volume (Year): 1 (2008)
    Issue (Month): 7 (May)
    Pages: 89-95

    as in new window
    Handle: RePEc:aio:fpvfcf:v:1:y:2008:i:7:p:89-95

    Contact details of provider:
    Postal: Str. A.I. Cuza nr. 13, Craiova
    Phone: 004 0251 411317
    Fax: 004 0251 411317
    Email:
    Web page: http://feaa.ucv.ro/
    More information through EDIRC

    Related research

    Keywords: accountancy; deregulation; harmonization; fiscality; IFRS; IAS;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    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:aio:fpvfcf:v:1:y:2008:i:7:p:89-95. 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: (Alina Manta).

    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.