| | | | PROBLEMS OF MODERN ECONOMICS, N 2 (66), 2018 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Atabieva E. L.
Assistant Professor, Chair of Accounting and Audit, Institute of Economics and Management, V.G. Shukhov Belgorod State University of Technology, PhD (Economics)
Kovaleva T. N.
Assistant Professor, Chair of Accounting and Audit, Institute of Economics and Management, V.G. Shukhov Belgorod State University of Technology, PhD (Economics)
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| | | The article defines the notion of “tax assets and liabilities” and discusses methodological and organizational aspects of accounting for constant and variable differences that emerge in relation to the accounting of the basic assets. The authors discuss the possibilities of combining accounting and taxation accounting, as well as of systematization of constant and temporary differences in bookkeeping accounting documents | | Key words: taxation accounting, constant differences, taxable units, subtractable differences, profit tax, depreciation, evaluation of basic assets, tax assets and liabilities | | Pages: 138 - 141 |
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