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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Autores principales:	O. Diakonova, M. Davydkina
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2017
Materias:	accounting tax accounting financial results income expenditure profit loss revenue Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/70694d929d98410aa14a1fdbc928cf29
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spelling	oai:doaj.org-article:70694d929d98410aa14a1fdbc928cf292021-12-03T07:43:22ZFINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES1816-42772686-8415https://doaj.org/article/70694d929d98410aa14a1fdbc928cf292017-05-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/730https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415In 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.O. DiakonovaM. DavydkinaPublishing House of the State University of Managementarticleaccountingtax accountingfinancial resultsincomeexpenditureprofitlossrevenueSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 149-152 (2017)
institution	DOAJ
collection	DOAJ
language	RU
topic	accounting tax accounting financial results income expenditure profit loss revenue Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	accounting tax accounting financial results income expenditure profit loss revenue Sociology (General) HM401-1281 Economics as a science HB71-74 O. Diakonova M. Davydkina FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES
description	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.
format	article
author	O. Diakonova M. Davydkina
author_facet	O. Diakonova M. Davydkina
author_sort	O. Diakonova
title	FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES
title_short	FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES
title_full	FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES
title_fullStr	FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES
title_full_unstemmed	FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES
title_sort	financial results for accounting and tax accounting purposes
publisher	Publishing House of the State University of Management
publishDate	2017
url	https://doaj.org/article/70694d929d98410aa14a1fdbc928cf29
work_keys_str_mv	AT odiakonova financialresultsforaccountingandtaxaccountingpurposes AT mdavydkina financialresultsforaccountingandtaxaccountingpurposes
_version_	1718373698799403008

FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES

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