Accounting Treatment of Tax on Income According to NAS and IFRS

In the following article, a study is carried out on the accounting treatment of tax on income according to the provisions of the National Accounting Standards (NAS) and the International Financial Reporting Standards (IFRS). The research aims to identify the specific aspects of the application of...

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Bibliographic Details
Main Authors: Liliana Lazari, Roman Vieru
Format: Article
Language:English
Published: Ovidius University Press 2024-02-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/17-3.pdf