摘要：AbstractUnder the impact of the conciliation of the accounting with the taxation, the research has as an objective the dual approach of the analyzed entities’ results, respectively of the accounting and taxation ones, in order to establish the necessity of the harmonizing of the accounting and taxation information with the goal of insuring the credibility of the accounting reports for the users. Besides the accounting policies adopted in the decision process, the knowledge and the correct application of the taxation principles and rules used in determining the fiscal result makes a stamp over the accounting result. In this frame of referen ce, the research made over the presented information presented in the financial statements and from the fiscal statements referring to the mode of determination of the accounting and fiscal result have been focused on finding the answer to the next question: Under the impact of the provisions that could be applied to the economic entities from Romania the degree of connection between accounting and taxation insure the adequate harmonization of the accounting and fiscal result for the need of information of the users?.
关键词：Accounting result;Fiscal result;Connection;Harmonization;True and fair view;Financial statements
