Abstract:
Moldova's integration into European economic condition need accounting harmonization with EU directives and I.F.R.S., including I.F.R.S for small and medium enterprises. An important area of accounting standards related to determining the directions of improvement income tax accounting. For those, accountants concern of the cooperative system is to identify issues related to income tax accounting, based on I.F.R.S. CZU: 657.4:334.735(478).
Description:
GUŢAN, Viorica. Perfecţionarea contabilităţii impozitului pe profit în întreprinderile cooperaţiei de consum. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 292-295. ISBN 978-9975-75-619-8.
