LEGAL RESERVES, PROVISIONS AND ADJUSTMENTS FOR TAX DEPRECIATIONS

The paper refers to the Romanian companies that carry out business activities and pay profit taxes. Legal reserves, provisions and adjustments for depreciation are taken into account in calculating the financial result within the limits provided by the Fiscal Code. The solution of the theoretical an...

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Bibliographic Details
Main Author: Marcela BENGESCU
Format: Article
Language:English
Published: University of Pitesti 2020-08-01
Series:Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
Subjects:
Online Access:http://economic.upit.ro/RePEc/pdf/2020_1_1.pdf
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