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Divergențe și convergențe între fiscalitatea și contabilitatea veniturilor

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dc.contributor.author Curagău, Natalia
dc.contributor.author Rotaru, Daniela
dc.date.accessioned 2020-09-28T05:56:24Z
dc.date.available 2020-09-28T05:56:24Z
dc.date.issued 2019-03-15
dc.identifier.isbn 978-9975-75-950-2
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/557
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/557
dc.description CURAGĂU, Natalia, ROTARU, Daniela. Divergențe și convergențe între fiscalitatea și contabilitatea veniturilor. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 135-139. ISBN 978-9975-75-950-2. en_US
dc.description.abstract Accounting and taxation are two disciplines often independent of each other, but commercial companies, autonomous governments and other state institutions present a set of accounting and tax documents that need to be analyzed as a whole and not independently of each other. At this point, has always prevailed the problem of countering accounting and tax issues. One explanation is that in not all the cases the accounting treatment is the same as the tax treatment. There is a complex relationship between accounting and taxation, as accounting is a privileged source of information for tax authorities, most tax liabilities being established on the basis of the data presented by it. JEL: M41 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject accounting system en_US
dc.subject tax system en_US
dc.subject income en_US
dc.subject accounts en_US
dc.subject statement en_US
dc.title Divergențe și convergențe între fiscalitatea și contabilitatea veniturilor en_US
dc.type Article en_US

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