FISCAL AND ACCOUNTING IMPLICATIONS OF INCOME TAX IN ROMANIA
This paper presents some fiscal and accounting aspects of income tax like payers, applicability. It describe fiscal and accounting treatments of income tax and also IAS 12 treatment of tax income. Income taxes are an expense incurred in operating most businesses, and as such are to be reflected in t...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Petrosani
2011-01-01
|
| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/annals/economics/pdf/2011/part4/Monea.A-2.pdf |