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Interference Of Accounting Policies With Fiscal Policies In The Context Of The Application Of Ifrss

Author

Listed:
  • Anca Alexandra PANTAZI

    (”Valahia” University of Targoviste, Romania)

  • Adriana IACOB ZAVINCU

    (”Valahia” University of Targoviste, Romania)

Abstract

Specialists in the field of economics, technology and knowledge of the activity of the reporting economic entity must be involved in the development of accounting policies. Accounting policies must also be developed in connection with the specifics of the entity's activities and strategies, in accordance with the legal provisions in force (currently OMFP 1.802 / 2014 harmonized with European Directives and IFRSs). In the current context, the accounting policies of the reporting economic entity should take into account the tax effects generated as a result of the correction of errors from other prior periods and are treated in accordance with the provisions of IAS 12 "Income Taxes".

Suggested Citation

  • Anca Alexandra PANTAZI & Adriana IACOB ZAVINCU, 2022. "Interference Of Accounting Policies With Fiscal Policies In The Context Of The Application Of Ifrss," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(4), pages 30-33.
    • Handle: RePEc:brc:brccej:v:7:y:2022:i:4:p:30-33
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    References listed on IDEAS

    as
    1. Nadia ALBU & Ioana PALARIE, 2016. "Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 634-634, June.
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    More about this item

    Keywords

    accounting policies; accounting; tax; specialists; profit tax;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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