Résultat Imposable à l'Impôt sur les Sociétés

This perspective considers the difference between all revenues and expenses of a company.

This perspective focuses on the change in a company's net assets during a fiscal year.

This refers to the profit that remains after all deductible expenses are subtracted.

This refers to the profit that actually reflects the company's financial performance and is declared to the tax authorities for verification.

This refers to the process of adjusting a company's accounting profits to determine its taxable profits.

These are items reflected in accounting records that are also counted as taxable income.

These are expenses recognized in accounting that can be legally deducted from income for tax purposes.

These occur when accounting and tax rules align, leading to the same treatment of income and expenses for both purposes.

These occur when accounting and tax rules differ, leading to discrepancies between accounting and taxable profits.

This refers to income recognized in accounting that isn't subject to taxation.

These are expenses recognized in accounting that cannot be deducted from income for tax purposes.

This refers to income subject to tax but not recorded in accounting.

This refers to expenses allowed for tax deduction but not recorded in accounting.

This method tracks cash inflows and outflows, recording revenue when received and expenses when paid.

This method records revenue when earned and expenses when incurred, even if cash hasn't changed hands.

This principle emphasizes the independent treatment of each accounting period, assuming no carryover effects.

This theory suggests that while each accounting period is independent, balances from one period must be carried forward to the next to ensure consistency.

This principle states that companies must follow accounting rules defined by the General Accounting Plan, unless specifically contradicted by tax regulations.

This principle acknowledges the freedom of companies to manage their affairs as deemed appropriate by the company.

These are actions that harm the company without any benefit to the company's interests and are not recognized by tax authorities.

This refers to artificial arrangements designed to evade taxes illegally.

This involves neutralizing artificial arrangements created primarily for tax advantages, preventing such arrangements from benefiting from tax loopholes.

These occur when the same transaction is treated differently by accounting and tax regulations.

This refers to the fact that tax authorities can correct errors made in accounting.

This refers to business decisions made by the company that are generally accepted by tax authorities, unless proven to be incorrect or fraudulent.

This principle states that tax authorities cannot examine accounting data that is more than a specific number of years old.

This refers to efforts to combat arrangements that have different legal interpretations in different countries.