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| Ultima descărcare din IBN: 2024-04-16 16:13 |
 SM ISO690:2012GUŢAN, Viorica. Contabilitatea impozitului pe profit: reglementări naţionale şi internaţionale. In: Asigurarea viabilității economico-manageriale pentru dezvoltarea durabilă a economiei regionale în condițiile integrării în UE, 16-17 septembrie 2016, Bălți. Bălți: Editura acreditata CNCSIS, 2017, pp. 292-296. ISBN 97 8-606-13-3 6-11 -5. |
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| Asigurarea viabilității economico-manageriale pentru dezvoltarea durabilă a economiei regionale în condițiile integrării în UE 2017 | ||||||
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Conferința "Asigurarea viabilitifii economico-mana geriale pentru dezvoltarea durabill a economiei regionale in conditiile integrlrii in UE" Bălți, Moldova, 16-17 septembrie 2016 | ||||||
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This article examines how to account expenses and revenues for income tax purposes. After examination of international regulations (International Accounting Standards 12 "Income Taxes)” and national (National Accounting Standards "Expenses"), as well as for the purpose of following the principle of accounting to not reimburse for revenues and expenditures, the author recommends opening new general ledger accounts for expenditures and revenues that are current and for future periods considering income tax purposes. Furthermore, it examines how to account the differences on revaluation of property, and the tax incentives. |
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| Cuvinte-cheie current debt on corporation tax, the current tax receivable, deferred profit tax liability, deferred profit tax claim |
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