The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation
In this paper it is realized an overview of the impact of IFRS over Europeanaccounting environment in terms of tax-accounting link. Based on previous studies conductedregarding the relationship between accounting and taxation to individual financialstatements, it is developed a theoretical framework regarding the differences betweenaccounting profit and tax profit as starting point of this link. The adoption of IAS/IFRS in theEuropean Union had an important impact over the accounting environment in countrieswhere it is a binding link between accounting and taxation, this impact being in the sence ofdecreasing the link. The last part of this paper is focus on the Romanian accountingenvironment, the analysis concludes that in Romania, the adoption of IAS/IFRS had a stronginfluence, in the present the accounting regulation being conforming with the EuropeanDirectives but with important influence of IAS/IFRS.
Volume (Year): 1 (2012)
Issue (Month): 14 ()
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