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Accounting Treatment of Tax on Income According to NAS and IFRS

Author

Listed:
  • Liliana Lazari

    (Academy of Economic Studies of Moldova, Republic of Moldova)

  • Roman Vieru

    (State Tax Service of the Republic of Moldova)

Abstract

In the following article, a study is carried out on the accounting treatment of tax on income according to the provisions of the National Accounting Standards (NAS) and the International Financial Reporting Standards (IFRS). The research aims to identify the specific aspects of the application of NAS and IFRS for income tax accounting. The following scientific research methods are used in the study: analysis of the normative framework governing the study, synthesis of information, comparison to identify distinctive features.. The results of the research identified the existence of a different approach to income tax accounting according to NAS applied in the Republic of Moldova and IFRS (IAS 12). The result of the study shows that public interest entities that must apply IFRS require a more complex approach to tax on income versus entities that apply the provisions of the national accounting regulatory framework (NAS) of the Republic of Moldova.

Suggested Citation

  • Liliana Lazari & Roman Vieru, 2023. "Accounting Treatment of Tax on Income According to NAS and IFRS," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 733-739, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:733-739
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    More about this item

    Keywords

    accounting; current tax on income; deferred income on tax; regulatory framework;
    All these keywords.

    JEL classification:

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

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