Aspecte problematice în contabilitatea impozitului pe profit
Închide
Articolul precedent
Articolul urmator
1069 209
Ultima descărcare din IBN:
2024-04-24 18:13
SM ISO690:2012
BRÎNZILA, Liuba. Aspecte problematice în contabilitatea impozitului pe profit. In: 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic, 23-24 septembrie 2016, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2016, Vol.4, pp. 116-120. ISBN 978-9975-75-834-5.
EXPORT metadate:
Google Scholar
Crossref
CERIF

DataCite
Dublin Core
25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic
Vol.4, 2016
Conferința "25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic"
Chișinău, Moldova, 23-24 septembrie 2016

Aspecte problematice în contabilitatea impozitului pe profit


Pag. 116-120

Brînzila Liuba
 
„Audit Avansat” SRL
 
 
Disponibil în IBN: 27 aprilie 2018


Rezumat

In this article are examined some problems of accounting profit tax. In a broader approach is treated the problematic of accounting profit tax at national level, which refers specifically to the absence of accounting regulation related to profit tax, to the absence of a way of recording the operations related to profit tax, as well as some shortcomings regarding the concepts related to profit tax.

Cuvinte-cheie
profit contabil, impozit pe profit,

profit impozabil, cheltuială cu impozitul, bază fiscală, diferenţe temporare

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-61709</cfResPublId>
<cfResPublDate>2016</cfResPublDate>
<cfVol>Vol.4</cfVol>
<cfStartPage>116</cfStartPage>
<cfISBN>978-9975-75-834-5</cfISBN>
<cfURI>https://ibn.idsi.md/ro/vizualizare_articol/61709</cfURI>
<cfTitle cfLangCode='RO' cfTrans='o'>Aspecte problematice &icirc;n contabilitatea impozitului pe profit</cfTitle>
<cfKeyw cfLangCode='RO' cfTrans='o'>profit contabil; profit impozabil; impozit pe profit; cheltuială cu impozitul; bază fiscală; diferenţe temporare</cfKeyw>
<cfAbstr cfLangCode='EN' cfTrans='o'><p><em>In this article are examined some problems of accounting profit tax. In a broader approach is treated the problematic of accounting profit tax at national level, which refers specifically to the absence of accounting regulation related to profit tax, to the absence of a way of recording the operations related to profit tax, as well as some shortcomings regarding the concepts related to profit tax.</em></p></cfAbstr>
<cfResPubl_Class>
<cfClassId>eda2d9e9-34c5-11e1-b86c-0800200c9a66</cfClassId>
<cfClassSchemeId>759af938-34ae-11e1-b86c-0800200c9a66</cfClassSchemeId>
<cfStartDate>2016T24:00:00</cfStartDate>
</cfResPubl_Class>
<cfResPubl_Class>
<cfClassId>e601872f-4b7e-4d88-929f-7df027b226c9</cfClassId>
<cfClassSchemeId>40e90e2f-446d-460a-98e5-5dce57550c48</cfClassSchemeId>
<cfStartDate>2016T24:00:00</cfStartDate>
</cfResPubl_Class>
<cfPers_ResPubl>
<cfPersId>ibn-person-19903</cfPersId>
<cfClassId>49815870-1cfe-11e1-8bc2-0800200c9a66</cfClassId>
<cfClassSchemeId>b7135ad0-1d00-11e1-8bc2-0800200c9a66</cfClassSchemeId>
<cfStartDate>2016T24:00:00</cfStartDate>
</cfPers_ResPubl>
</cfResPubl>
<cfPers>
<cfPersId>ibn-Pers-19903</cfPersId>
<cfPersName_Pers>
<cfPersNameId>ibn-PersName-19903-2</cfPersNameId>
<cfClassId>55f90543-d631-42eb-8d47-d8d9266cbb26</cfClassId>
<cfClassSchemeId>7375609d-cfa6-45ce-a803-75de69abe21f</cfClassSchemeId>
<cfStartDate>2016T24:00:00</cfStartDate>
<cfFamilyNames>Brînzila</cfFamilyNames>
<cfFirstNames>Liuba</cfFirstNames>
</cfPersName_Pers>
</cfPers>
</CERIF>