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AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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The STUDIA UNIVERSITATIS BABEŞ-BOLYAI issue article summary The summary of the selected article appears at the bottom of the page. In order to get back to the contents of the issue this article belongs to you have to access the link from the title. In order to see all the articles of the archive which have as author/co-author one of the authors mentioned below, you have to access the link from the author's name. |
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STUDIA NEGOTIA - Issue no. 1 / 2002 | |||||||
Article: |
PROVISIONS - ROMANIA-FRANCE COMPARATIVE SITUATION. Authors: VASILE DOLEAN. |
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Abstract: L’article contient une succincte présentation comparative entre la variété de provisions existantes en France et en Roumanie, et un rapide regard sur leur déductibilité du résultat imposable, en observant le vrai caractère fiscal des provisions françaises et un manque sévère de celui-ci dans le cas de la Roumanie, ce qui affecte fortement leur utilisation. | |||||||
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