Study Regarding the Obligation of Financial Accounting Reports Regarding the Merging of the Fiscal Statements of the Economic Agents

Accounting has a special role in the economy, and its tax implications cannot be denied by anyone. This results from the accounting and fiscal regulations applicable in Romania, although the ideal of preferences is the detaching taxation from accounting. In this situation, the integrated approach of...

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Bibliographic Details
Main Author: Cristina-Valeria Laslo
Format: Article
Language:English
Published: Ovidius University Press 2019-01-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/23.pdf