Home  Journals  International Accounting  21(219) - 2012 June

Integration of financial and tax accounting of the formation of information on income and expenses of organization

Available online: 30 May 2012

Subject Heading: Account problems

JEL Classification: 

The process of formation of the accounting information on revenues and expenses in the financial and tax accounting are considered in the article. Expediency of the integrated system of financial and tax accounting within uniform registration system of the managing subject regarding statement, justification and the solution of complex of the questions connected with improvement of technique of reflection of income and expenses is theoretically proved.

Keywords: financial account, tax account, incomes, expenses, accounting policy

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

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