Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.
Noskova Yu.V. [Tax accounting in Russia and in international practice]. Bukhgalter i zakon, 2009, no. 4, pp. 14–22. URL: Link (In Russ.)
Skachko G.A. [The problems of tax accounting in Russia]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2016, no. 2, pp. 48–53. URL: Link (In Russ.)
Kruchanova Yu.A. [Actual problems of tax accounting in the calculation of the tax on profit of organizations and possible directions of its improvement]. Uchet i statistika = Accounting and Statistics, 2018, no. 2, pp. 91–97. URL: Link (In Russ.)
Olomskaya E.V., Tkhagapso R.A. [Interrelation of the main flows in accounting and tax information systems]. Vestnik Adygeiskogo gosudarstvennogo universiteta. Seriya 5: Ekonomika = Bulletin of Adyghe State University. Series: Economics, 2016, no. 3, pp. 87–94. URL: Link (In Russ.)
Khanbikov A.V. [Accounting of costs in the commercial organization]. Mezhdunarodnyi nauchnyi zhurnal Innovatsionnaya nauka, 2019, no. 5, pp. 113–116. URL: Link (In Russ.)
Atabieva E.L., Kovaleva T.N. [On the improvement of accounting of tax differences, tax assets and liabilities (Russia, Belgorod)]. Problemy sovremennoi ekonomiki = Problems of Modern Economics, 2018, no. 2, pp. 138–141. URL: Link (In Russ.)
Popravko I.V. [Changes in the rules of reflection of the difference between the accounting and tax in connection with the acceptance of the new edition of PBU 18/02]. Gumanitarnye, sotsial'no-ekonomicheskie i obshchestvennye nauki = Humanities, Social-Economic and Social Sciences, 2019, no. 5, pp. 231–233. URL: Link (In Russ.)
Kot E.M., Ogorodnikova N.M., Saburova L.V., Gusel'nikova S.A. [Study of income tax calculation and development of a methodology for comparing accounting and tax accounting data]. Voprosy upravleniya = Management Issues, 2019, no. 6, pp. 147–157. URL: Link (In Russ.)
Bashkatov V.V., Kolotii S.S., Rekhtina E.N. [Changes in accounting reporting in account of calculations on the profit tax and other features of reporting for the year 2019]. Vestnik Akademii znanii = Bulletin of the Academy of Knowledge, 2020, no. 37, pp. 55–62. URL: Link (In Russ.)
Duritsina I.V., Bedzhashe Z.N., Nebavskaya T.V. [Accounting for payment of income tax: Differences between IFRS (IAS) 12 AND PBU 18/02]. Innovatsionnaya ekonomika: perspektivy razvitiya i sovershenstvovaniya, 2016, no. 7, pp. 84–89. URL: Link (In Russ.)
Karel'skaya S.N., Zuga E.I. [Balance-sheet accounting equations in the history of Russian accounting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2012, vol. 15, iss. 43, pp. 55–63. URL: Link (In Russ.)
Kuter M.I., Klimova Yu.V. [Dual consolidation]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2011, vol. 14, iss. 19, pp. 23–26.URL: Link (In Russ.)
Levandovskaya E.A. [Significance of deferred taxes in financial reporting]. Ekonomika i biznes: teoriya i praktika = Economy and Business: Theory and Practice, 2019, no. 11-2, pp. 65–67. URL: Link (In Russ.)
Kruglyak Z.I., Kalinskaya M.V., Yasmenko G.N. [Tax accounting: the main directions of development]. Politematicheskii setevoi elektronnyi nauchnyi zhurnal Kubanskogo gosudarstvennogo agrarnogo universiteta, 2015, no. 107, pp. 1548–1567. (In Russ.) URL: Link
Dedova O.V., Dvoretskaya Yu.A. [Improving tax accounting at the enterprise]. Vestnik Bryanskogo gosudarstvennogo universiteta = Bryansk State University Herald, 2019, no. 3, pp. 112–119. URL: Link (In Russ.)
Golubtsova E.V., Karavaeva K.S. [International and Russian experience of interaction between auditing and tax accounting]. Vestnik Universiteta, 2020, no. 2, pp. 110–113. URL: Link (In Russ.)