Home  Journals  International Accounting  3(135) - 2010 March

Accounting for the settlement of income tax in accordance with Russia's and international standards

Available online: 30 March 2010

Subject Heading: Account problems

JEL Classification: 

The article provides a comparative analysis of methods of approach in accounting for income taxes on Russia and international standards. This article contains practical examples in the definition of deferred tax liabilities and assets in accordance with IAS 12.

Keywords: Accounting profit, Taxable profit (tax loss), Current tax is the amount of income taxes payable, Deferred tax liabilities are the amounts of income taxes payable, Deferred tax assets are the amounts of income taxes

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive