LEGAL RESERVES, PROVISIONS AND ADJUSTMENTS FOR TAX DEPRECIATIONS
The paper refers to the Romanian companies that carry out business activities and pay profit taxes. Legal reserves, provisions and adjustments for depreciation are taken into account in calculating the financial result within the limits provided by the Fiscal Code. The solution of the theoretical an...
| Published in: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
University of Pitesti
2020-08-01
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| Subjects: | |
| Online Access: | http://economic.upit.ro/RePEc/pdf/2020_1_1.pdf |