The taxing of the result, between the conformity and convergence of the accountancy

The Romanian accountancy reorganisation process has registered an accelerated rhythm, defined by the need of communication and information in a common book-keeping.language, which was to assure the comparativeness, credibility and relevance of the information offered by the financial situations for all the users’ categories in the context of creating an international business process. Due to the manifestation of the taxes in the life of economical entities, in the relation between accountancy and fiscality, appeared one of the most debated and sensitive issue regarding the application of international accountancy standards, the one of chosing the appropriate criteria for establishing the taxable basis, which usually recquires conciliation. The most eloquent manifestation of the reconciliation between the accountancy and fiscality is represented by the one between the book-keeping profit and the fiscal profit as a basis of defining the tax on profit. The difficulties of conciliation between accountancy and fiscality are caused by the existence of book-keeping principles and fiscal rules which demand a more and more utilization of the professional reasoning by the book-keeping practitioners, becoming thus a tendency continuously amplified by the fact that the biggest part of fiscal contributions is based on the book-keeping information.