Provisions For Taxes And Incidence Over Tangible Assets And Of Revaluation Surplus, Pursuant Order 1752/2005

Author:PhD. Student Claudiu OLAR

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DOI:

Keywords:provisions, tangible assets, taxes, revaluations surplus, depreciations

Abstract:
„A compromise solution of accounting Romanian norms, for the conformity with the European instructions“, this is the provisions definition for taxes. The provisions have criterias from recognition incontestable, because in the international standards are duties. The provisions poise the fiscal advances law permits and they are an important instrument of prudence tenet and of financial reportings fidelity.\r\n\r\nBeing less detailed in the accounting present regulations, it presupposes the professional thinking use but also the arguments consultation from the accounting international norms.\r\n\r\nThe presentation brings a point of view over of this subject with concrete examples for the better understanding of issues.\r\n\r\nThe fiscal law modification beginning with the year 2007 and the real sector increase from hindmost years, they impose the use of those provisions, by the professionals from the accounting area, for to a correct information and reportings of audience.\r\n\r\n

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