UDC 336.2

METHODOLOGICAL ASPECTS OF THE ACCOUNTING POLICY FOR TAX PURPOSES

Korchevaya Oksana Valerievna
South Ural State University
Student

Abstract
In the article are considered and systematized offered by the Tax Code of the Russian Federation alternative methods of account of the proceeds and expenses of the taxpayer, forming the taxable income in the tax accounting.

Category: 08.00.00 Economics

Article reference:
Methodological aspects of the accounting policy for tax purposes // Modern scientific researches and innovations. 2013. № 7 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2013/07/25623

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