CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on th...

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Bibliographic Details
Main Authors: Dănuţ CHILAREZ, George Sebastian ENE
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2014-06-01
Series:Cross-Cultural Management Journal
Subjects:
Online Access: http://seaopenresearch.eu/Journals/articles/CMJ2014_I1_3.pdf