文章基本信息

标题：ANALYSIS OF CONSOLIDATED PROFIT AND LOSS COMMERCIAL PT. INDO DAYUP CORRECTION ON USING FISCAL YEAR 2007.
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作者：Yudha Putriani Purwanto ; Sundari Sundari
期刊名称：Faculty of Economics
出版年度：2008
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Companies, in fact, in preparing the financial statements into two types, namelyfiscal financial report with guidelines for tax laws and financial reportingpurposes with GAAP guidelines. Since two of these guidelines so thatpermanent differences arising from differences and temporary differences. Tocalculate the differences that arise in the calculation of taxable income for thefiscal correction will be made to the income statement so that it willcommercially produce the calculation of tax payable in accordance withapplicable regulations. From the calculation of fiscal correction after the authorscould conclude the company should calculate the net profit should be inaccordance with the provisions of the taxation and financial accountingstandards that apply.