Străoanu, Boni Mihaela - In: Theoretical and Applied Economics 6(511)(supplement)(vol2) (2007) 6(511)(supplement)(vol2), pp. 173-176
Determination of the profit tax, calculation and accounting thereof is an issue of maximum topicality in our country, considering the international accounting norms. In this spirit, IAS 12 defines both the current tax as well the deterred tax regarding profit. The temporary differences which...