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Книга ISBN13 9783659511509 - Relations between accounting and tax reflected in accounting policies (Mariana Gurau) в магазинах, библиотеках и электронных библиотеках с он-лайн чтением

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Название: Relations between accounting and tax reflected in accounting policies
Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. Nowadays, fiscal rules should not have any role in accounting decisions, because accounting rules should be applied to produce accounting information that is useful in making decisions and provide a true and fair view upon financial reality of the entity. However, the barrier of the habit of accounting thinking from a fiscal point of view of all economic transactions remains yet insurmountable. The developed ideas support improving professional accountants using specific accounting tools, of these an important role have accounting policies and procedures. By issues addressed we have shown a wide range of analysis that combine theoretical and practical aspects of accounting and taxation as well as accounting and fiscal policy impact on the financial statements.Therefore, an important part of the paper is dedicated...
Авторы: Mariana Gurau
Издательство: LAP Lambert Academic Publishing
Год: 2014
Местонахождение: OZON.ru
ISBN: 9783659511509


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10 января 2015 года: Запуск базы ISBN10 и ISBN13

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