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...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Ovidius University Press
2024-02-01
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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 |