INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING

International and Russian experiences in the interaction of auditing and tax accounting have been studied. The differences between two accounting models, applying in various countries, have been analysed. The main characteristics of tax (continental) and proprietary (anglo-saxon) accounting models h...

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Bibliographic Details
Main Authors: E. V. Golubtsova, K. S. Karavaeva
Format: Article
Language:Russian
Published: Publishing House of the State University of Management 2020-04-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/2082