Accounting and tax systems compared (second edition)

During the six chapters, I tried to make a foray into the accounting systems of the world. Based on the classification of accounting systems made by several eminent specialists, the paper aims to reveal the content elements of Anglo-Saxon accounting system, given both the British and American accounting, continues with the presentation continental and Islamic accounting systems. Thus, accounting steps will approach based on framework general accounting, regulatory bodies, continuing with annual financial statements and ending with the main policies and accounting options. Throughout the paper comparisons are made either inside the Anglo-Saxon system or between it and other systems, and construction accounting. In this regard, we made a parallel between the accounting for production and sale in two main systems, Anglo-Saxon and continental. There may be marginal given to the taxation chapter, it addresses topics of interest, such as the existence of tax havens offshore companies.

Consequently, I consider the work of economists useful not only to students, but also masters in accounting practitioners, addressing topics of interest especially for the those concerned to know another point of view on accounting than Romanian.

Author