| Autor: |
Dumitru Cotleţ, Ovidiu Megan |
| Jazyk: |
angličtina |
| Rok vydání: |
2007 |
| Předmět: |
|
| Zdroj: |
Annals of the University of Petrosani: Economics, Vol VII, Iss 1, Pp 83-92 (2007) |
| ISSN: |
1582-5949 |
| Popis: |
In Romania of our days financial accounting and taxation accounting are not the same. They have different objectives, are subject to different rules and serve different purposes. Financial accounting involves the preparation of information for the purpose of decision-makers while the taxation accounting’s main purpose is to raise revenue, being an excellent instrument of government economic and social policy. The aim of our study is to research accounting literature and practical experience of Timis county companies to gain an inside into the basis and form of this divergence and to the main creative accounting techniques, as results of this divergence. For the achievement of the proposed objectives the authors based their opinion on a research study by questionnaire realized at county level. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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