The Difference between Accounting Amortization and Fiscal Amortization

Although the issue of deferred taxes is very important, it is very little known to the taxpayers and to the fiscal bodies, both in meaning and content and in the practical methodology of application. This paper describes the meaning and the content of deferred income taxes, the distinction between a...

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Bibliographic Details
Main Authors: Florescu Nicu, Ciubotaru Gheorghe, Grigorie Lăcriţa N.
Format: Article
Language:English
Published: Sciendo 2015-06-01
Series:Buletinul Ştiinţific al Academiei Trupelor de Uscat
Subjects:
Online Access:https://doi.org/10.1515/bsaft-2015-0018

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