TANGIBLE ASSETS IN TERMS OF DISCONNECTION BETWEEN ACCOUNTING AND TAXATION

The purpose of this paper is to make a summary of the accounting and tax provisions of the tangible assets, regarding the current trend of disconnection between tax and accounting. Also, we are going to put together both tax and accounting provisions and we highlight which are the necessary and comp...

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Bibliographic Details
Main Authors: Mariana GURĂU, Maria Zenovia GRIGORE
Format: Article
Language:English
Published: Nicolae Titulescu University Publishing House 2017-05-01
Series:Challenges of the Knowledge Society
Subjects:
Online Access:http://cks.univnt.ro/uploads/cks_2017_articles/index.php?dir=07_finance_and_accounting%2F&download=CKS_2017_finance_and_accounting_004.pdf