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Reasons About The Conciliation Of Net Accounting Result With Fiscality

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  • Morar Ioan Dan

    ()
    (Universitatea din Oradea, Facultatea de Stiinte Economice)

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    Abstract

    The determination of the result of fiscal exercise supposes the utilization of accounting information just like they are offered by financial situations elaborated at the end of the yearly financial exercise. The net accounting result is adjusted such as Fiscal Code asks to be , on the account of non-deductive fiscally expenses and of scot free incomes. In this context the harmonization of fiscal settlements with the accounting ones supposes the joining of knowledge and techniques specific to these two domains.

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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/093.pdf
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    Bibliographic Info

    Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

    Volume (Year): 1 (2010)
    Issue (Month): 2 (December)
    Pages: 596-599

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    Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:596-599

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    Keywords: conciliation; the acount; underductible fiscaly expenses; tehniques.;

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