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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Nicolae Titulescu University Publishing House
2017-05-01
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| 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 |