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Loss in accounting and tax account

Authors: Kurbanova V.A.;

Loss in accounting and tax account

Abstract

Отражение убытка в бухгалтерском учете, проводки по которому требуют особого внимания бухгалтера, оказывает влияние на величину налога на прибыль не только текущего, но и последующих периодов.

Reflection loss using the accounting transactions requires the special attention of the accountant, as they affect the amount of tax in the current and subsequent periods.

Keywords

TAX accounting, налоговый учет, проводки, accounting transactions, организация, tax, accounting, loss, учет, убыток, organization, налог

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green