期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
期号：4
页码：35-38
语种：English
出版社：Academica Brâncuşi
摘要：Financial statements,which,actually are a core of the accounting information synthesis,represent the most spread and the least expensive method in terms of the managerial communication,provided that the economic professionals not to introduce,in convenience,tax accounting rules.If by drawing them the accounting records do not succeed in reflecting the reality of an entity patrimony,then the information issued by the financial statements have just the feature of some statistical data,not being useful for users.From this perspective and taking into account the great importance of the accounting information concerning the deferred taxes in the activity of the economic entity,as not accounting the taxes by the deferred tax method leads to the net overcome fluctuation depending on the temporary differences,and this issue leads to a greater difficulty in forecasting bot the financial exercise overcome and of the cash flows,we considered as useful to conduct a study aiming the relevance of the accounting information on the tax losses in establishing the deferred taxes,acknowledging the value of these taxes resulting in the deletion of the tax effects from the accounting records,as a stage in the tax accounting disconnection.
