FISCAL POLLUTION OF FINANCIAL STATEMENTS. EMPIRICAL STUDY
FISCAL POLLUTION OF FINANCIAL STATEMENTS. EMPIRICAL STUDY

Summary/Abstract: Accounting should provide a representation of the economic reality of an economic entity. But what is the economic reality and how we might quantify? By choosing different policies, "economic reality" has different faces. Can we say that one of these faces is wrong, false? We think not. This paper is a part of the research from the field regarding the relationship between accounting and taxation, field that I approached in several papers. We conducted our approach starting from the evidence that in Romania still exist a dependence of accounting from fiscality. This is maintained from specialists in accounting who prefer to choose accounting policies in accordance with the fiscal rules.

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