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Aspects regarding the accounting and tax features of corporate tax – IAS 12

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cris.sourceIdoai:irek.ase.md:1234567890/431
dc.creatorGrosu, Veronica
dc.creatorUngurean, Ana
dc.creatorIațcu, Camelia
dc.date2020-09-11T08:21:11Z
dc.date2020-09-11T08:21:11Z
dc.date2017-11
dc.date.accessioned2023-11-13T20:55:40Z
dc.date.available2023-11-13T20:55:40Z
dc.descriptionGROSU, Veronica, UNGUREAN, Ana, IAȚCU, Camelia. Aspects regarding the accounting and tax features of corporate tax – IAS 12. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 92-98. ISBN 978-9975-75-895-6.
dc.descriptionThe purpose of this paper is to analyze the turnover of large companies in Romania as compared to autohtone companies, as well as the accounting and tax peculiarities regarding the profit tax in terms of the IAS 12 standard, but also by the national accounting and fiscal legislation. The International Accounting Standard IAS 12, in addition to the issue of corporate tax, also seeks to analyze the deferred tax assets and liabilities. We will also highlight key concepts and show why large companies have fiscal paradises. JEL: M 41
dc.formatapplication/pdf
dc.identifier978-9975-75-895-6
dc.identifier${dspace.ui.url}/handle/1234567890/431
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/431
dc.identifier.urihttps://cris.ase.md/handle/123456789/5058
dc.languageen
dc.publisherASEM
dc.subjectcorporate income tax
dc.subjectIAS 12
dc.subjecttaxe code
dc.subjectoffshore
dc.subjectturnover
dc.subjectprofit
dc.titleAspects regarding the accounting and tax features of corporate tax – IAS 12
dc.typeArticle
dspace.entity.typePublication
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