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• pdf  201.761kb doc 201.761kb Views: 1972 Date: 30.05.2011
  Krugljak Z. I. Kalinskaya M. V.

  ADAPTATION OF THE INTERNATIONAL PRACTICE OF THE ACCOUNTING OF POSTPONED TAXES TO THE RUSSIAN ACCOUNTING SYSTEM

  08.00.00 Economic sciences

  Tags: accounting methods of account tax accounting postponed taxes
  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

• pdf  200.557kb doc 200.557kb Views: 2044 Date: 30.05.2011
  Krugljak Z. I. Kalinskaya M. V. Yasmenko G. N.

  GENESIS OF THE POSTPONED TAXES AS CATEGORY OF THE ACCOUNT

  08.00.00 Economic sciences

  Tags: accounting tax accounting postponed taxes differences
  Description

  In the article, consideration of historical aspect of oc-currence and development of postponed taxes in inter-national and domestic accounting has been made. The existing methods of their account are analyzed