This paper analyses the international literature regarding the relationship between accounting and taxation in the last … them in the accounting systems that govern the world countries. …

article we shall address the commercial transactions of inward processing of foreign goods in terms of accounting models … commercial operations. To develop accounting models we shall first clarify the tax matters that affect the entry in the accounts … of inward processing of foreign goods, then we shall proceed to their reflection in accounting starting from a case study …

accounting harmonization is opposed to the deepening of the differences between countries, offering a common denominator of … understanding. Finalizing the accounting convergence process on a world scale envisions the application of an international form of … accounting, of norms, principles and concepts which are unique and unitary for all participating countries, in order to thus talk …

accounting models specific to the exports of goods on its own behalf with short-term commercial lending, research to be made in … foreign trade transactions, is, in addition to developing accounting models specific to the different ways of conducting these …