摘要：ABSTRACT :Statement of Income is one of the financial statements that would have resultedfrom the implementation of accounting systems and / or bookkeeping, whetherheld by or in accordance with the provisions of the Taxation Act and that, basedon the provisions set forth in the Statement of Financial Accounting Standards(GAAP). While not opposing the basic concepts, principles, methods, or rulesapplicable in the disciplines of commercial accounting and tax accounting, insome cases to be recognized are different, so if the report rightly Incomegenerated by the two disciplines also differ in accounting. One of the factors thatcause differences between the accounting discipline is the point of view ofmutual relations between those statements and the approach used in defining theelements of financial statements. It is necessary for reconciliation (correction)..So that all needs are met, commercial accounting and bookkeeping to bepresented in financial statements prepared under GAAP, while accounting fortaxation can be presented in financial statements prepared under the provisionsof the tax generated by the reconciliation (correction) for financial reportingpurposes.
