文章基本信息

标题：ACCOUNTING – TAXATION REPORT IN TERMS OF DEFERRED TAXES ON ASSETS REVALUATION
本地全文：下载
作者：Paliu – Popa Lucia ; Cosneanu Lavinia ; Popa Marcel 等
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
期号：6
页码：30-34
语种：English
出版社：Academica Brâncuşi
摘要：There has always been and will be a relationship between accounting and taxation,and the ongoing discussions are related to intensity,interrelation and generation of reciprocal effects.Profit is the "wealth" achieved by the economic entity,the share of shareholders after paying the income tax,where applicable,which makes the profit have a major influence on the method of determination and thus of the accounting treatment incurred by the income tax depending on the accounting cultures in dispute for supremacy,namely the European accounting culture and the Anglo-Saxon accounting culture.As the users of information in the financial statements seek to assess the performance and profitability of the company in general and,academically,the income tax is the only element raising debates on the relationship between accounting and taxation,we deemed it useful to conduct a study on the accounting – taxation report in terms of deferred taxes related to assets revaluation.The record of deferred tax amount for each type of temporary difference results in elimination of tax effects from accounting,with the aim of revealing the real earnings of the economic entity and not its fiscal side,all of which is a step in disconnecting the taxation accounting.
关键词：income tax;deferred tax;tax reassessment;IAS;temporary differences.