Relations between accounting and tax reflected in accounting policies
aggressive vs conservative Case study for Romania
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Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. Nowadays, fiscal rules should not have any role in accounting decisions, because accounting rules should be applied to produce accounting information that is useful in making decisions and provide a true and fair view upon financial reality of the entity. However, the barrier of the habit of accounting thinking from a fiscal point of view of all economic transactions remains yet insurmountable. The developed ideas support i...
Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. Nowadays, fiscal rules should not have any role in accounting decisions, because accounting rules should be applied to produce accounting information that is useful in making decisions and provide a true and fair view upon financial reality of the entity. However, the barrier of the habit of accounting thinking from a fiscal point of view of all economic transactions remains yet insurmountable. The developed ideas support improving professional accountants using specific accounting tools, of these an important role have accounting policies and procedures. By issues addressed we have shown a wide range of analysis that combine theoretical and practical aspects of accounting and taxation as well as accounting and fiscal policy impact on the financial statements.Therefore, an important part of the paper is dedicated to accounting policies and practices as well as their interference with tax purpose.
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