Articolul precedent |
Articolul urmator |
509 45 |
Ultima descărcare din IBN: 2024-04-16 10:09 |
SM ISO690:2012 GUŢAN, Viorica. Contabilitatea impozitului pe profit în viziunea SNC „Cheltuieli”. In: Aspecte ale dezvoltării potenţialului economico-managerial în contextul asigurării securităţii naţionale, 6-7 iulie 2015, Bălți. Bălți: Tipografia din Bălţi, 2015, Secț. 4-6, pp. 22-26. ISBN 978-9975-132-35-0. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Aspecte ale dezvoltării potenţialului economico-managerial în contextul asigurării securităţii naţionale Secț. 4-6, 2015 |
||||||
Conferința "Aspecte ale dezvoltării potenţialului economico-managerial în contextul asigurării securităţii naţionale" Bălți, Moldova, 6-7 iulie 2015 | ||||||
|
||||||
Pag. 22-26 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
The implementation of new accounting regulations requires finding methods for counting the income tax in accordance with the national accounting standards and general ledger accounts. According to § 34-36 of National Accounting Standards «Expenses», the business entities may use two methods for accounting the corporate income tax: the current or deferred method. In our opinion, when choosing the method of accounting for income tax we must apply several accounting principles such as «materiality» and “consistency”. |
||||||
Cuvinte-cheie contabilitate, impozit pe profit, metoda impozitului curent, metoda impozitului amânat. |
||||||
|
Cerif XML Export
<?xml version='1.0' encoding='utf-8'?> <CERIF xmlns='urn:xmlns:org:eurocris:cerif-1.5-1' xsi:schemaLocation='urn:xmlns:org:eurocris:cerif-1.5-1 http://www.eurocris.org/Uploads/Web%20pages/CERIF-1.5/CERIF_1.5_1.xsd' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' release='1.5' date='2012-10-07' sourceDatabase='Output Profile'> <cfResPubl> <cfResPublId>ibn-ResPubl-136608</cfResPublId> <cfResPublDate>2015</cfResPublDate> <cfVol>Secț. 4-6</cfVol> <cfStartPage>22</cfStartPage> <cfISBN>978-9975-132-35-0</cfISBN> <cfURI>https://ibn.idsi.md/ro/vizualizare_articol/136608</cfURI> <cfTitle cfLangCode='RO' cfTrans='o'>Contabilitatea impozitului pe profit în viziunea SNC „Cheltuieli”</cfTitle> <cfKeyw cfLangCode='RO' cfTrans='o'>contabilitate; impozit pe profit; metoda impozitului curent; metoda impozitului amânat.</cfKeyw> <cfAbstr cfLangCode='EN' cfTrans='o'><p>The implementation of new accounting regulations requires finding methods for counting the income tax in accordance with the national accounting standards and general ledger accounts. According to § 34-36 of National Accounting Standards «Expenses», the business entities may use two methods for accounting the corporate income tax: the current or deferred method. In our opinion, when choosing the method of accounting for income tax we must apply several accounting principles such as «materiality» and “consistency”.</p></cfAbstr> <cfResPubl_Class> <cfClassId>eda2d9e9-34c5-11e1-b86c-0800200c9a66</cfClassId> <cfClassSchemeId>759af938-34ae-11e1-b86c-0800200c9a66</cfClassSchemeId> <cfStartDate>2015T24:00:00</cfStartDate> </cfResPubl_Class> <cfResPubl_Class> <cfClassId>e601872f-4b7e-4d88-929f-7df027b226c9</cfClassId> <cfClassSchemeId>40e90e2f-446d-460a-98e5-5dce57550c48</cfClassSchemeId> <cfStartDate>2015T24:00:00</cfStartDate> </cfResPubl_Class> <cfPers_ResPubl> <cfPersId>ibn-person-37199</cfPersId> <cfClassId>49815870-1cfe-11e1-8bc2-0800200c9a66</cfClassId> <cfClassSchemeId>b7135ad0-1d00-11e1-8bc2-0800200c9a66</cfClassSchemeId> <cfStartDate>2015T24:00:00</cfStartDate> </cfPers_ResPubl> </cfResPubl> <cfPers> <cfPersId>ibn-Pers-37199</cfPersId> <cfPersName_Pers> <cfPersNameId>ibn-PersName-37199-2</cfPersNameId> <cfClassId>55f90543-d631-42eb-8d47-d8d9266cbb26</cfClassId> <cfClassSchemeId>7375609d-cfa6-45ce-a803-75de69abe21f</cfClassSchemeId> <cfStartDate>2015T24:00:00</cfStartDate> <cfFamilyNames>Guţan</cfFamilyNames> <cfFirstNames>Viorica</cfFirstNames> </cfPersName_Pers> </cfPers> </CERIF>