name
Kalinskaya Marina Valeryevna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
• Kuban State Agrarian University
кафедра бухгалтерского учета
ассистент
Research interests
налоговый учет, МСФО
Web site url
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Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 11
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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Description
In the article, the methods of accounting of postponed taxes in the IAS and in the Russian accounting standards are considered. Advantages of balance sheet liability method of accounting of the postponed taxes are revealed. Methodical positions of adaptation of balance sheet liability method to the Russian accounting standards and to the Russian financial reporting standards are developed