Home  Journals  International Accounting  41(239) - 2012 November

Features of tax accounting of foreign trade activity in conditions of convergence of the Russian standards to IFRS

Available online: 6 November 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The contents and the direction of formation of tax accounting are considered at implementation of the foreign trade activity, its interrelation with the norms of the Russian accounting and IFRS. The comparative review of distinctions in the accounting for the income tax according to the Russian Standards and IFRS is given.

Keywords: tax accounting, balance cost, taxable base, temporary difference, postponed tax obligations and assets, fixed tax liabilities and assets, foreign trade activity

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

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