Considerations on the Fiscal Consequences of Accounting Result

The concepts of accounting result and the fiscal result, the manner of determining andrecording in accounting have always aroused interest for different categories of users. The conceptof accounting result is used by all entities compelled to submit annual financial statements,regardless of how the...

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Bibliographic Details
Main Authors: Petec ( Călinescu) Daniela, Ionuț Spătărelu
Format: Article
Language:English
Published: Ovidius University Press 2016-01-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-I-full/Section-V/29.Petec-Calinescu-Daniela.pdf