FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES
In the article the problems of convergence of accounting and tax accounting of financial results are considered. The way of recognizing income in formulating financial results is analyzed. Besides, main aspects of accounting and tax accounting of financial results were studied.
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2017-05-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/730 |
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| _version_ | 1832541970108514304 |
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| author | O. Diakonova M. Davydkina |
| author_facet | O. Diakonova M. Davydkina |
| author_sort | O. Diakonova |
| collection | DOAJ |
| description | In the article the problems of convergence of accounting and tax accounting of financial results are considered. The way of recognizing income in formulating financial results is analyzed. Besides, main aspects of accounting and tax accounting of financial results were studied. |
| format | Article |
| id | doaj-art-70694d929d98410aa14a1fdbc928cf29 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2017-05-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-70694d929d98410aa14a1fdbc928cf292025-02-04T08:27:51ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-05-0105149152730FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSESO. Diakonova0M. Davydkina1ФГБОУ ВО «ГУУ»ФГБОУ ВО «ГУУ»In the article the problems of convergence of accounting and tax accounting of financial results are considered. The way of recognizing income in formulating financial results is analyzed. Besides, main aspects of accounting and tax accounting of financial results were studied.https://vestnik.guu.ru/jour/article/view/730accountingtax accountingfinancial resultsincomeexpenditureprofitlossrevenue |
| spellingShingle | O. Diakonova M. Davydkina FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES Вестник университета accounting tax accounting financial results income expenditure profit loss revenue |
| title | FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES |
| title_full | FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES |
| title_fullStr | FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES |
| title_full_unstemmed | FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES |
| title_short | FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES |
| title_sort | financial results for accounting and tax accounting purposes |
| topic | accounting tax accounting financial results income expenditure profit loss revenue |
| url | https://vestnik.guu.ru/jour/article/view/730 |
| work_keys_str_mv | AT odiakonova financialresultsforaccountingandtaxaccountingpurposes AT mdavydkina financialresultsforaccountingandtaxaccountingpurposes |