Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …

This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being … observation was conducted in the year2008, the variables taken in the analysis being sales as proxy for ‘accounting’ and income … variables reflect the best the true variations of accounting and tax numbers.The statistical results obtained show that there is …

In accounting when calculating income tax can arise differences caused by mismatch of updated national accounting … accounting. In particular, it is reasonable to group the existing instructions and on their basis work out the rational algorithm … of income tax accounting for business entities. The article is concentrated on justification of practical adaptation of …