Aspects regarding the accounting and tax features of corporate tax – IAS 12

Grosu, Veronica; Ungurean, Ana; Iațcu, Camelia

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dc.contributor.author	Grosu, Veronica
dc.contributor.author	Ungurean, Ana
dc.contributor.author	Iațcu, Camelia
dc.date.accessioned	2020-09-11T08:21:11Z
dc.date.available	2020-09-11T08:21:11Z
dc.date.issued	2017-11
dc.identifier.isbn	978-9975-75-895-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/431
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/431
dc.description	GROSU, Veronica, UNGUREAN, Ana, IAȚCU, Camelia. Aspects regarding the accounting and tax features of corporate tax – IAS 12. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 92-98. ISBN 978-9975-75-895-6.	en_US
dc.description.abstract	The purpose of this paper is to analyze the turnover of large companies in Romania as compared to autohtone companies, as well as the accounting and tax peculiarities regarding the profit tax in terms of the IAS 12 standard, but also by the national accounting and fiscal legislation. The International Accounting Standard IAS 12, in addition to the issue of corporate tax, also seeks to analyze the deferred tax assets and liabilities. We will also highlight key concepts and show why large companies have fiscal paradises. JEL: M 41	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	corporate income tax	en_US
dc.subject	IAS 12	en_US
dc.subject	taxe code	en_US
dc.subject	offshore	en_US
dc.subject	turnover	en_US
dc.subject	profit	en_US
dc.title	Aspects regarding the accounting and tax features of corporate tax – IAS 12	en_US
dc.type	Article	en_US