Учёт налога на прибыль в Украине и России: опыт и новации
There are two new trends in the development of accounting for income tax in Ukraine. From one side Ukrainian enterprises began to practice the international financial reporting standards. From other – the income tax computation in order to complete tax declaration should be based on the tax payer accounting data. There is planned to implement tax differences approach in order to match requirements of IFRS and / or National Standards with Tax Code of Ukraine. In the present work analyzed features of: connections between financial and tax accounting, international experience of using IFRS in context of taxation of enterprises, situation with implementation of International accounting standards in Ukraine and Russia, tax difference approach features in Ukraine and Russia. The conclusion is that local way of income tax computing is to use not only temporary but also constant differences – which contradicts international practice.
TAX ACCOUNTING, FINANCIAL ACCOUNTING, ACCOUNTING (FINANCIAL) STATEMENTS, TAX STATEMENTS, INTERNATIONAL FINANCIAL REPORTING STANDARDS., НАЛОГОВЫЙ УЧЕТ, БУХГАЛТЕРСКИЙ (ФИНАНСОВЫЙ) ЧЕТ, БУХГАЛТЕРСКАЯ (ФИНАНСОВАЯ) ОТЧЕТНОСТЬ, НАЛОГОВАЯ ОТЧЕТНОСТЬ, МЕ