Accounting and tax systems compared

During the six chapters, the author 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, and the presentation of 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, it was 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, this book of economists is useful not only to students, but also to masters in accounting practitioners, addressing topics of interest especially for those concerned to know another point of view on accounting than Romanian.