The Difference between Accounting Amortization and Fiscal Amortization

Autor:	Florescu Nicu, Ciubotaru Gheorghe, Grigorie Lăcriţa N.
Jazyk:	angličtina
Rok vydání:	2015
Předmět:	income tax taxable profit accounting loss fiscal loss fiscal amortization accounting amortization recovery of losses linear amortization accelerated amortization Military Science
Zdroj:	Scientific Bulletin, Vol 20, Iss 1, Pp 116-122 (2015)
Druh dokumentu:	article
ISSN:	1224-5178 2451-3148
DOI:	10.1515/bsaft-2015-0018
Popis:	Although the issue of deferred taxes is very important, it is very little known to the taxpayers and to the fiscal bodies, both in meaning and content and in the practical methodology of application. This paper describes the meaning and the content of deferred income taxes, the distinction between accounting amortization and fiscal amortization, the practical methodology for the application of deferred income, all of these in the line of tax facilities granted as accelerated amortization applied pursuant to art. 24 paragraph (9) of the Tax Code.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/fcdac686db1d46be88ed17f64f807b79 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF