期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2012
卷号：1
期号：14
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：In this paper it is realized an overview of the impact of IFRS over European accounting environment in terms of tax-accounting link. Based on previous studies conducted regarding the relationship between accounting and taxation to individual financial statements, it is developed a theoretical framework regarding the differences between accounting profit and tax profit as starting point of this link. The adoption of IAS/IFRS in the European Union had an important impact over the accounting environment in countries where it is a binding link between accounting and taxation, this impact being in the sence of decreasing the link. The last part of this paper is focus on the Romanian accounting environment, the analysis concludes that in Romania, the adoption of IAS/IFRS had a strong influence, in the present the accounting regulation being conforming with the European Directives but with important influence of IAS/IFRS.
关键词：relationship between accounting and taxation; IAS/IFRS; European Union
