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