Issues on expense recognition in financial accounting for fiscal purposes at enterprises from the Republic of Moldavia
13-14/2005 , p172..177
Author(s):
Pavel TOSTOGAN
Keywords:
expense recognition, tax laws, financial accounting, users of financial information
Abstract:
The given work illustrates the common problems and difficulties that Moldovan enterprises face at the stage of expense recognition for financial accounting and fiscal purposes. Authors identify and describe the main problems faced and suggest several solutions. The key point of the article is adressed to the inadmissibility of the subjective treatment of the taxing laws that regulate expences recognition; and of their improvement in order to satisfy and comply with the enterprices’ business interests.
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