Munich Personal RePEc Archive

Contabilitatea si raportarea operatiilor privind impozitul pe profit

ciumag, marin (2005): Contabilitatea si raportarea operatiilor privind impozitul pe profit. Published in: Conferinta Stiintifica Internationala Economie si Globalizare , Vol. Editia, No. ISBN 973-742-094-2 (13 February 2006): pp. 99-104.

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The revenues and expenditures recognition as posts in the result account is entered in accounting information qualitative demands presented in financial situations. We find these demands in the background for the elaboration and presentation of financial situations elaborated by IASC, the accounting information must answer to the performance of intelligibility, being understood through this the property of being easily assimilated and understood by users, tax in decision making process contributing through the confirmation value or predictive value at the economic decision consolidation, the credibility through information construction in order to eliminate errors, distortions, order, giving priority to the form, to the neutrality, prudence and integrity and, the comparability in order to make different analyses at micro and macroeconomic level, inside the branch and outside it.

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