UDC 657

ON THE QUESTION OF THE APPLICATION OF THE ACCOUNTING STANDARD 18/02 “ACCOUNTING CALCULATIONS OF INCOME TAX”

Gorkin Alexander Ilyich
Northern (Arctic) Federal University named after M.V. Lomonosov
PhD in Agricultural Science, associate professor of Accounting and Auditing Department

Abstract
Accounting Standard 18/02 is one of the most difficult for practical application. Article clarifies the question of identification of permanent and temporary differences at the tax accounting.

Category: Economics

Article reference:
On the question of the application of the Accounting Standard 18/02 "Accounting calculations of income tax" // Humanities scientific researches. 2014. № 12. P. 2 [Electronic journal]. URL: http://human.snauka.ru/en/2014/12/8796

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