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.

Bibliographic Details
Main Authors: O. Diakonova, M. Davydkina
Format: Article
Language:Russian
Published: Publishing House of the State University of Management 2019-02-01
Series:Вестник университета
Subjects:
Online Access:https://guuvest.elpub.ru/jour/article/view/730