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Accounting conventions and principles are the base of professional reasoning in establishing the economic reality and the “de facto” fiscal state. The accuracy of the accounting registrations/bookkeeping is one of the objectives set by the court or by the parties. The objective of this article is to present the arguments supporting the fact that the accounting principles represent the foundation for establishing the economic reality as the starting point of determining the tax base. The methodology used relies on presenting some case studies and comparative calculus analyses.