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ADAPTATION OF THE INTERNATIONAL PRACTICE OF THE ACCOUNTING OF POSTPONED TAXES TO THE RUSSIAN ACCOUNTING SYSTEM
08.00.00 Economic sciences
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