摘要：Companies, in fact, in preparing the financial statements into two types, namelyfiscal financial report with guidelines for tax laws and financial reportingpurposes with GAAP guidelines. Since two of these guidelines so thatpermanent differences arising from differences and temporary differences. Tocalculate the differences that arise in the calculation of taxable income for thefiscal correction will be made to the income statement so that it willcommercially produce the calculation of tax payable in accordance withapplicable regulations. From the calculation of fiscal correction after the authorscould conclude the company should calculate the net profit should be inaccordance with the provisions of the taxation and financial accountingstandards that apply.
