ACCOUNTING AND METHODOLOGICAL SUPPORT OF THE TAX DIFFERENCES CALCULATION
Journal Title: Экономика и финансы - Year 2014, Vol 1, Issue 1
Abstract
This paper researched the accounting for tax purposes in the general accounting system and shown on main problems of tax accounting. Based on the research of the legal ensuring the functioning of the tax differences it's been found and a focused attention on problematic issues account for such differences. It's been suggested The method of accounting tax differences in the calculation of income tax taking into account the entities features. Drafted the projects of basic accounting records which are the basis of the proposed method.
Authors and Affiliations
A. А. Kushnirenko
Keywords
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