Convergence of accounting and tax accounting based on IAS 12 "Income Taxes"
Convergence of accounting and tax accounting based on IAS 12 "Income Taxes"
The article considers the actual differences between accounting and tax accounting for key positions. The procedure for accounting for and recording of income tax in the reporting from the point of view of Russian and international legislation in the field of accounting is considered.
В статье рассмотрены актуальные различия между бухгалтерским и налоговым учетом по ключевым позициям. Рассмотрен порядок учета и отражения в отчетности налога на прибыль с точки зрения российского и международного законодательства в области бухгалтерского учета.
временные разницы, TAX accounting, постоянные разницы, IFRS, налоговый учет, бухгалтерский учет, accounting, income tax, мсфо, temporary differences, налог на прибыль, permanent differences
временные разницы, TAX accounting, постоянные разницы, IFRS, налоговый учет, бухгалтерский учет, accounting, income tax, мсфо, temporary differences, налог на прибыль, permanent differences
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