Home  Journals  International Accounting  1(121) - 2009 January

Features of methods of tax accounting organization in accordance with domestic and international standards

Available online: 17 September 2009

Subject Heading: Accounting problems

JEL Classification: 

Calculation of income taxes is effected according to rules of accounting of the country in which a concrete company is registered. International standard IAS 12 “Income tax” establishes rules of its disclosure in accounting reporting. The analogue of IFRS (IAS) 12 in Russian accounting is the Accounting provision 18/02 “Accounting under income tax”. The article considers basic requirements of the Accounting provision 18/02 according to purposes and tasks of IFRS (IAS) 12 and its application.

Keywords: tax, income, company, standard, accounting, reporting, differences, assets, liabilities

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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