FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES

FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES

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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:
accounting
tax accounting
financial results
income
expenditure
profit
loss
revenue
Online Access:https://guuvest.elpub.ru/jour/article/view/730
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spelling doaj-4e16db3d6cda4d46970911c2955c8d372020-11-25T02:20:25ZrusPublishing House of the State University of ManagementВестник университета1816-42772019-02-0105149152730FINANCIAL 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://guuvest.elpub.ru/jour/article/view/730accountingtax accountingfinancial resultsincomeexpenditureprofitlossrevenue
collection DOAJ
language Russian
format Article
sources DOAJ
author O. Diakonova
M. Davydkina
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
author_facet O. Diakonova
M. Davydkina
author_sort O. Diakonova
title FINANCIAL RESULTS FOR ACCOUNTING AND TAX ACCOUNTING PURPOSES
title_short 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_sort financial results for accounting and tax accounting purposes
publisher Publishing House of the State University of Management
series Вестник университета
issn 1816-4277
publishDate 2019-02-01
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.
topic accounting
tax accounting
financial results
income
expenditure
profit
loss
revenue
url https://guuvest.elpub.ru/jour/article/view/730
work_keys_str_mv AT odiakonova financialresultsforaccountingandtaxaccountingpurposes
AT mdavydkina financialresultsforaccountingandtaxaccountingpurposes
_version_ 1724871508755480576

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