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  • 标题:CORRECTION ANALYSIS OF FISCAL AND INCOME EFFECT ON PT WIRA PASSWORD
  • 本地全文:下载
  • 作者:Indah Mutiarani ; Riyanti Dassaad
  • 期刊名称:Faculty of Economics
  • 出版年度:2008
  • 卷号:0
  • 期号:0
  • 语种:English
  • 出版社:Faculty of Economics
  • 摘要:The firm makes a financial report called for financial reporting purposes byapplying the calculation of the Financial Accounting Standards (GAAP)applicable. While taxes have different financial statements. How to apply the taxcalculation on the Taxation Act applies. The result is the preparation of financialstatements according to GAAP and financial statements according to the taxlaws often differ, this is due to the existence of a specific account headings thatdo not or have not recognized or different recognition by Accounting Standardsso that the results would show a difference. Therefore we need a fiscalcorrection to make adjustments to such financial statements in order to producethe amount of income recognized by taxation.
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