Aspecte problematice &icirc;n contabilitatea impozitului pe profit

Brînzila Liuba

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2024-04-24 18:13

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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.

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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

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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

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