Publication:
Divergențe și convergențe între fiscalitatea și contabilitatea veniturilor

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/557
dc.creatorCuragău, Natalia
dc.creatorRotaru, Daniela
dc.date2020-09-28T05:56:24Z
dc.date2020-09-28T05:56:24Z
dc.date2019-03-15
dc.date.accessioned2023-11-13T20:56:30Z
dc.date.available2023-11-13T20:56:30Z
dc.descriptionCURAGĂU, Natalia, ROTARU, Daniela. Divergențe și convergențe între fiscalitatea și contabilitatea veniturilor. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 135-139. ISBN 978-9975-75-950-2.
dc.descriptionAccounting and taxation are two disciplines often independent of each other, but commercial companies, autonomous governments and other state institutions present a set of accounting and tax documents that need to be analyzed as a whole and not independently of each other. At this point, has always prevailed the problem of countering accounting and tax issues. One explanation is that in not all the cases the accounting treatment is the same as the tax treatment. There is a complex relationship between accounting and taxation, as accounting is a privileged source of information for tax authorities, most tax liabilities being established on the basis of the data presented by it. JEL: M41
dc.formatapplication/pdf
dc.identifier978-9975-75-950-2
dc.identifier${dspace.ui.url}/handle/1234567890/557
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/557
dc.identifier.urihttps://cris.ase.md/handle/123456789/5179
dc.languageother
dc.publisherASEM
dc.subjectaccounting system
dc.subjecttax system
dc.subjectincome
dc.subjectaccounts
dc.subjectstatement
dc.titleDivergențe și convergențe între fiscalitatea și contabilitatea veniturilor
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Curagau_N_Rotaru_D_ conf_con_15.03.19.pdf
Size:
790.31 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate