FEATURES OF THE APPLICATION PBU 18/02 IN ORGANIZATIONS WITH SEPARATE SUBDIVISIONS APPLYING DIFFERENT RATES OF INCOME TAX
Journal: AUDITOR
№ 8
, 2013
Rubrics: ACCOUNTING AND REPORTING
Authors:
1.
Peter the Great Saint-Petersburg Polytechnic University
(Graduate school of industrial economics, professor)
Sankt-Peterburg, St. Petersburg, Russian Federation
Sankt-Peterburg, St. Petersburg, Russian Federation
Type:
Article
Pages:
from 52
to 55
Status:
Published
Received:
17.08.2013
Accepted:
17.08.2013
Published:
17.08.2013
Language:
Russian
Keywords:
separate division, the reduced rate
of income tax, conditional income tax expense, deferred and permanent tax assets and liabilities
Abstract (English):
A method for the determination and recognition in accounting the conditional rate of income tax, deferred tax and fixed assets and liabilities in organizations that have separate divisions for which an the reduced rate of income tax.
A method for the determination and recognition in accounting the conditional rate of income tax, deferred tax and fixed assets and liabilities in organizations that have separate divisions for which an the reduced rate of income tax.
Keywords:
separate division, the reduced rate of income tax, conditional income tax expense, deferred and permanent tax assets and liabilities
separate division, the reduced rate of income tax, conditional income tax expense, deferred and permanent tax assets and liabilities
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2. Lanskoy, S.A. Primenenie PBU 18/02 v organizatsiyakh, imeyushchikh obosoblennye podrazdeleniya. Bukhgalterskiy uchet. - 2010. - № 1.
3. Neelova, N.V. Bukhgalterskaya (finansovaya) otchetnost´: ucheb. posobie / N.V. Neelova. - SPb.: Izd-vo Politekhnich. unta, 2012. - 62 s.
