Accounting policy as a tool of management of financial results
The article considers the issues of formation of accounting policy for tax purposes, formulated rules for determining the tax burden for different tax systems, analyzes the impact of significant accounting policy on the financial performance of the company in different tax.
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Russian Academy of Entrepreneurship
2020-01-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/1272 |
| _version_ | 1826569030219071488 |
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| author | O. E. Kovrizhnykh O. V. Mingaleeva |
| author_facet | O. E. Kovrizhnykh O. V. Mingaleeva |
| author_sort | O. E. Kovrizhnykh |
| collection | DOAJ |
| description | The article considers the issues of formation of accounting policy for tax purposes, formulated rules for determining the tax burden for different tax systems, analyzes the impact of significant accounting policy on the financial performance of the company in different tax. |
| first_indexed | 2024-04-10T03:50:48Z |
| format | Article |
| id | doaj.art-a867358821a9468893b7a4570ecd540d |
| institution | Directory Open Access Journal |
| issn | 2073-9885 2687-136X |
| language | Russian |
| last_indexed | 2025-03-14T11:32:51Z |
| publishDate | 2020-01-01 |
| publisher | Russian Academy of Entrepreneurship |
| record_format | Article |
| series | Путеводитель предпринимателя |
| spelling | doaj.art-a867358821a9468893b7a4570ecd540d2025-03-02T10:02:21ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2020-01-010291631691271Accounting policy as a tool of management of financial resultsO. E. Kovrizhnykh0O. V. Mingaleeva1Naberezhnochelninsky Institute Kazan (Volga) Federal UniversityNaberezhnochelninsky Institute Kazan (Volga) Federal UniversityThe article considers the issues of formation of accounting policy for tax purposes, formulated rules for determining the tax burden for different tax systems, analyzes the impact of significant accounting policy on the financial performance of the company in different tax.https://www.pp-mag.ru/jour/article/view/1272accounting policytax burdenfinancial resultssimplified tax systemgeneral taxation system |
| spellingShingle | O. E. Kovrizhnykh O. V. Mingaleeva Accounting policy as a tool of management of financial results Путеводитель предпринимателя accounting policy tax burden financial results simplified tax system general taxation system |
| title | Accounting policy as a tool of management of financial results |
| title_full | Accounting policy as a tool of management of financial results |
| title_fullStr | Accounting policy as a tool of management of financial results |
| title_full_unstemmed | Accounting policy as a tool of management of financial results |
| title_short | Accounting policy as a tool of management of financial results |
| title_sort | accounting policy as a tool of management of financial results |
| topic | accounting policy tax burden financial results simplified tax system general taxation system |
| url | https://www.pp-mag.ru/jour/article/view/1272 |
| work_keys_str_mv | AT oekovrizhnykh accountingpolicyasatoolofmanagementoffinancialresults AT ovmingaleeva accountingpolicyasatoolofmanagementoffinancialresults |