Зарубежный опыт бухгалтерского учета налоговых разниц

Дрозд И.

Bulletin of Taras Shevchenko National University of Kyiv. Economics. Вісник Киiвського нацiонального унiверситету iм. Тараса Шевченка. Серiя: Економiка, 2011, issue 130, 18-21

Abstract: The international financial reporting standards for the display of deferred tax assets and deferred tax liabilities are analyzed, international practice of tax differences accounting and reporting is overviewed, ways of applying the world experience of tax differences accounting under the Tax Code of Ukraine implementing are developed.

Keywords: ОБЛіК ПОДАТКОВИХ РіЗНИЦЬ; МіЖНАРОДНі СТАНДАРТИ ФіНАНСОВОї ЗВіТНОСТі; УЧЕТ НАЛОГОВЫХ РАЗНИЦ; МЕЖДУНАРОДНЫЕ СТАНДАРТЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:scn:013723:14664772

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