Fiscal accounting management developments at the level of the factory
Fiscal accounting management developments at the level of the factory

Summary/Abstract: The fiscal system has at its foundation the accountant right in order to determineand to calculate all the components of the taxing system. Indicators such as: profit, value added, totalwage fund, on which the main duties and taxes are calculated, are mainly taken from accountancy.One of the levels, where the confrontation between the elements imposed by the accounting job withthe fiscal one within a modern firm, is related to the accounting right norms regarding the inventoryand their implications in the fiscal right.

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