Home  Journals  International Accounting  3(123) - 2009 March

Financial management tax accounting: isolation or integration?

Available online: 17 September 2009

Subject Heading: Accounting problems

JEL Classification: 

Nowadays the accounting system includes tax, management and financial accounting. One cannot agree with the opinion of some specialists that management accounting is not more but incorrect translation of the English phrase management accounting and tax accounting is a consequence of work on creation of government tax system. The history evidences that these are different fields of cognition and different directions of accounting.
     The article considers features of financial management and tax accounting in the West and Russia.

Keywords: accounting, statement, management, finances, taxes, corrections, base, standards

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

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