A NEW WAY OF AUDITING – AUDIT IN KNOWLEADGE BASED ...

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Annals of the University “Constantin Brâncuşi”of Tg-Jiu, No. 1/2008, Volume 3, ISSN: 1842-4856 6. FELEAGA N., MALCIU, L., 2002, Politici si optiuni contabile, Bucuresti, Editura Economica 7. FELEAGA, N., IONASCU, I., 1999, Tratat de contabilitate financiara, vol. I-II, Bucuresti, Editura Economica 9. FELEAGA, N., 2000, Sisteme contabile comparate, vol. II, Bucuresti, Editura Economica 10. MUNTEANU, V, 2006, Audit si audit financiar-contabil, Bucuresti, Editura Sylvi 11.NICOLESCU, O., NICOLESCU L,2005,Economia, firma si managementul bazate pe cunostinte, Bucuresti, Editura Economica 12. POPEANGA, P, 2004, Auditul financiar si fiscal, Editura „C.E.C.C.A.R.” 13.XXX- LEGE Nr. 84 din 18 martie 2003 pentru modificarea si completarea Ordonantei Gvernului nr. 119/1999 privind auditul public intern si auditul financiar preventiv 14. http://www.crie.ro/ 10
Annals of the University “Constantin Brâncuşi”of Tg-Jiu, No. 1/2008, Volume 3, ISSN: 1842-4856 THE ACCOUNTING AND FISCALITY OF PROFIT REPARTITION Bengescu Marcela, conf. univ. dr. Drila Gherghina, lecturer univ. dr. Universitatea din Piteşti ABSTRACT: Cette étude se propose de réaliser une synthèse des dispositions législatives concernant la répartition du profit. La problématique abordée vise deux objectifs principaux : 1. les distributions provenant du profit brut ; 2. la répartition du profit net. Les aspects théoriques et méthodologiques ont été adaptés à la forme juridique d’organisation des entités économiques : 1. les sociétés nationales, les compagnies nationales et les sociétés commerciales d’État à capital intégral ou majoritaire, les régies autonomes ; les sociétés commerciales à capital majoritaire privé. L’étude veut souligner certains éléments de détail, tels que : la distinction entre la perte comptable et la perte fiscale ; les destinations du profit par rapport à la forme juridique d’organisation de l’entité économique, le traitement comptable et fiscal des répartitions provenant du profit. General Overview The result represents the indicator for evaluating the financial performance of the company, and is determined by subtracting the expenditure from the income of the ending year. Although it is presented as a global indicator in financial statements, it is determined monthly. Methodologically speaking, in order to calculate the result, the income and expenditure accounts have to be closed out. The image of the analyzed indicator is constructed from elements that comprise the results account, and also from those that refer to the changes of internal or external circumstances concerning the company. Companies have the tendency of modifying accounting practices and estimations in order to adapt to economic circumstances or in order to improve their image. Sometimes, retroactive modification of financial results questions the trust of the public interested in the company’s performance. IAS 8 states how annual accounts must be treated in order for the company to present its results on a coherent and permanent basis. All income and expenditure noticed in the financial year must be taken into consideration upon the calculation of the net result of the respective year, apart from the situation in which another international accounting regulation authorizes a different procession. Extraordinary elements and the effects of change in accounting estimations are part of the elements included in the net result. In certain circumstances, some elements can be excluded from the net result of the current period. IAS 8 mentions two of these circumstances: the correction of fundamental errors and the effect of changing the accounting methods 1 . 11
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The great companies can choose eith
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