Home  Journals  International Accounting  28(226) - 2012 July

Directions of rapprochement of accounting of tax liabilities in Russia with requirements of the IFRS

Available online: 25 July 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

One of the major accounting tasks is to develop reliable information on the obligations of the organization. In this paper consider: recognition, measurement, recording and reporting tax liabilities. Comparison of requirements for the integration of this type of commitment in the Russian and International Standards is carried out, the author offers to improve requirements for the recognition of tax liabilities in the national normative documents on accounting.

Keywords: liabilities, accounts payable, accounting, financial statements, International Financial Reporting Standards

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

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