ACCOUNTING OF DEFERRED TAX ASSETS AND LIABILITIES: HISTORICAL EXCURSION AND MODERN REALITIES
The article considers the essence of deferred tax assets and liabilities and their reflection in the system of accounts and registers in the historical context. The periodization of the process of formation and development of the problem of deferred taxes in Ukraine with the use of normative and hi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Helvetica Publishing House
2021-11-01
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| Series: | Економіка та суспільство |
| Subjects: | |
| Online Access: | http://economyandsociety.in.ua/index.php/journal/article/view/883 |