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  • 标题:THE IMPACT OF DISCONNECTION OF ACCOUNTANCY FROM TAXATION ON THE SHARE RESULT
  • 本地全文:下载
  • 作者:GROSANU ADRIAN ; RACHISAN PAULA RAMONA ; BERINDE SORIN ROMULUS
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2010
  • 卷号:XIX
  • 期号:02
  • 页码:862-862–867
  • 出版社:University of Oradea
  • 摘要:The opinions regarding the optimum of accounting-taxation ratio are divided between the supporters of the disconnection between accountancy and taxation, on the one hand, and those of the connection between accountancy and taxation, on the other hand. A great number of scientists’ points of view converge to the idea that the emergence of the accounting science was determined by fiscal reasons. During those days the single reason of accountancy was indeed that of determining the taxable base and starting from these premises the hypothesis that relates accountancy to taxation does not seem so old-fashioned. But along with the general development of economy we observe the coming forth of new and important participants to the economical activity, these being directly interested in the growth of the activity of the enterprise in question and providing them with information could no longer be overlooked
  • 关键词:Disconection, Deferred taxation, Inflationary phenomenon, Accounting gross profit.
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