FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES

In the article the problems of convergence of accounting and tax accounting of financial results are considered. The way of recognizing income in formulating financial results is analyzed. Besides, main aspects of accounting and tax accounting of financial results were studied.

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Detalles Bibliográficos
Autores principales: O. Diakonova, M. Davydkina
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2017
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Acceso en línea:https://doaj.org/article/70694d929d98410aa14a1fdbc928cf29
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Descripción
Sumario:In the article the problems of convergence of accounting and tax accounting of financial results are considered. The way of recognizing income in formulating financial results is analyzed. Besides, main aspects of accounting and tax accounting of financial results were studied.