Total number
Full text
Total number
Full text
Number of local repositories
Full text
0209U008191,
0108U008035
,
The Improvement of Normative and Methodological Support of Accounting of Deferred Tax Assets and Deferred Tax Liabilities
Gaiday N.,
29-01-2009
State Educational-Scientific Establishment “The Academy of Financial Management”
Systems approach is realized to the study of methodology of accounting of the deferred taxes. Scientific classification of the deferred taxes is developed, as object of accounting. Developed and approved on concrete examples method of account of the deferred taxes assets and deferred taxes obligations. Methodical recommendations are geared-up on the accounting of the deferred taxes assets and deferred taxes obligations. Scientific terminology, order of estimation and confession (authentications) of the deferred taxes assets and deferred taxes obligations, is improved, the method of determination of the deferred taxes assets and deferred taxes obligations is the method of obligations under balance, order of reflection in the accounting of current and deferred taxes. Subsequent development got the methodical providing of accounting of the deferred taxes and order of opening of information about the deferred taxes in the financial reporting.
2020-04-02
Updated: 2025-12-08
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