Determination of financial results to entities that leads accounting evidence in simple party and are obtaining income from independent activities Cover Image

DETERMINAREA REZULTATELOR FINANCIARE LA ENTITĂŢILE CARE CONDUC EVIDENŢA CONTABILĂ ÎN PARTIDĂ SIMPLĂ ŞI OBŢIN VENITURI DIN ACTIVITĂŢI INDEPENDENTE
Determination of financial results to entities that leads accounting evidence in simple party and are obtaining income from independent activities

Author(s): Nelu-Alexandru Pop, Dorel Mateș, Pavel Gondec
Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: financial result; final income; final impoyable income; accounting mistake; fiscal loss; reparing declaration.

Summary/Abstract: Knowing financial rezults of the economic entities that are keeping an simple accounting evidence and are obtaining incomes from free avtivities it is a verry useful information for investors and also for Fiscal Administration. In the paper are presented the followers: establishing the annual income or fiscal loss; establishing the annual impozable income; announcement of the annul realised income; establishing and paying the fees; correcting the errors from the accounting evidence and conclusions.

  • Issue Year: 19/2009
  • Issue No: 2
  • Page Range: 391-398
  • Page Count: 8
  • Language: Romanian
Toggle Accessibility Mode