Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies
Deferred taxes are an important object of accounting observation to judge the degree of discrepancies between financial and tax accounting. Meanwhile, the information discloses to users the effects arising from the tax planning tools usage for corporate management and forecasting cash outflows assoc...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2021-10-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/402 |