| Kokoreva Victoria Alexandrovna, Larkina Ekaterina Dmitrievna, Gladenkova Ksenia Mikhailovna
Accounting and tax accounting: differences and prospects for convergence
ID number: J201993
Abstract: This article explores the existing differences in accounting and tax accounting and their causes. The article contains specific and relevant aspects of the causes of discrepancies in accounting and tax accounting. Reflection of differences, current issues of convergence of two accounting systems are considered. The authors proposed measures to eliminate the differences. Analyzed the prospect of convergence of accounting and tax accounting and its necessity.
Key-words: accounting, tax accounting, convergence of accounting and tax accounting, income, expenses, depreciation bonus, taxable income, registers
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