IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings

Listed author(s):
  • Paliu - Popa Lucia


    (“Constantin Brâncuºi” University of Târgu Jiu)

  • Cosneanu Lavinia


    (Turceni Energy Complex)

Deferred taxes came from the need to reflect the deferred debts or claims in the financial statements, in an entity's relationship with the state budget. [4] Given the complexity of the operations leading to temporary differences, in this article we will address general issues concerning the reconciliation of the accounting earnings with the taxable earnings in terms of accounting models. In order to develop accounting models, we will first clarify the tax matters that affect the entry in the accounts of deferred taxes, after which we intend to briefly present the entry in the accounts of two types of deferred taxes. Thus we can identify both the deductible temporary differences, which are indirectly involved in future net flows, by the fact that they reduce the tax due, as well as those directly involved in the net flows increase if the laws allow the recovery of tax losses from past profits.

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:
Download Restriction: no

Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal strategy, product policy, entrepreneur, touristic products, services.

Volume (Year): XI (2011)
Issue (Month): 1 (May)
Pages: 1578-1582

in new window

Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1578-1582
Contact details of provider: Web page:

More information through EDIRC

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

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1578-1582. 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: (Gheorghiu Gabriela)

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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.