REZERVELE DIN REEVALUARE, DIN PROFIT ŞI ALTE SURSE – CONŢINUT, CONTABILIZARE ŞI IMPLICAŢII FISCALE
REVALUATION RESERVE, FROM PROFIT AND FROM OTHER SOURCES - CONTENT, ACCOUNTING AND TAX IMPLICATIONS
Author(s): Ovidiu Megan, Elena Hlaciuc, Ionel Bostan, Dorel Mateș, Eugenia IancuSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: revaluation; revaluation reserve; profit reserve; fiscal implications.
Summary/Abstract: The supplies of the industrial units are of great importance to the own capital. The knoo wledge of their content the accountancy and the fiscal implications are elements that can influence the managers and pay-masters decisions. This paper aims to clarify the main fiscal and accountancy aspects regarding the supplies form re-evalution and the supplies emergent from the profit of industrial units.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 20/2010
- Issue No: 1
- Page Range: 363-369
- Page Count: 7
- Language: Romanian
