Regimul contabil și fiscal al provizioanelor/ajustărilor și pierderilor pentru riscuri și cheltuieli
Accounting and tax treatment of provisions/ adjustments and losses for risks and charges
Author(s): Attila Tamas-Szora, Gabriel Tamas-Szora, Ramona-Ionela Haraguş, Mihai Mureşan, Marian Alin IrimiaSubject(s): Law, Constitution, Jurisprudence, Civil Law, Public Law, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Universul Juridic
Keywords: adjustments; provisions; depreciation; tax deductibility; force majeure;
Summary/Abstract: Economic movement is increasingly blocked. Unemployment is rising sharply and the number of companies and authorised individuals entering insolvency increased by 11.9% in the first six months of 2022 compared to the same period previous year. The whole world is going through one of the most unpredictable and pervasive socio-economic crises of all time. What are the preventive measures and remedies related to the fiscal component of this crisis? We are looking for answers, so we are submitting some ideas for discussion on the accounting and tax treatment of provisions, impairment adjustments and risk losses, and on the impact of force majeure on taxation and the taxpayer's relationship with the budget.
Journal: Revista Consultant Fiscal
- Issue Year: 2022
- Issue No: 04
- Page Range: 20-29
- Page Count: 10
- Language: Romanian
- Content File-PDF