Policies and accounting techniques regarding the corporate tax international practice

Author:PhD Student Mariana Adriana DEACONU

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Keywords:corporate tax, accountancy, accounting result/outcome, accurate image, accounting principles

Abstract:
The corporate tax has always represented a subject of controversy between accountancy and fiscality. In the present article we have tried to make a difference between the fiscal result/otcome and the accounting result/outcome. We also have analysed the recognition of revenues and expenditures and the adjustment of the balance items. In the second part we have gone through the concept of „accurate image” or the company as fundamental objective of accountancy. \r\nThis notion has an anglo-saxon origin and we have analysed the differentiated manneri in which it is perceived in the Member States of the European Union, starting with the introduction of such a notion in the Fourth Directive. To conclude the article, we have described the aspects of the „accurate image” as a communication relation between the producers of the account and the users.

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