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THE POSSIBILITIES OF CONVERGENCE OF ACCOUNTING AND TAXATION IN RUSSIA
Gerasimenko Veronika Aleksandrovna
Financial University under the Government of the Russian Federation
student, faculty of Accounting and Audit
Financial University under the Government of the Russian Federation
student, faculty of Accounting and Audit
Abstract
Currently, the particularly acute problem of convergence of accounting and tax accounting of fixed assets. Fixed assets are the basis of any production. Playing a crucial role in the labor process, they make production and technical base of the organization. It is therefore particularly important that the accounting and tax accounting were most closely dependent and had no significant differences from each other. In the article the author analyzes the existing regulations on accounting and tax accounting of fixed assets, as well as the proposed methods for the convergence of accounting and tax accounting of fixed assets.
Keywords: Accounting, economics of the firm, financial accounting, fixed assets, IFRS, russian accounting standard, tax accounting
Category: 08.00.00 Economics
Article reference:
The possibilities of convergence of accounting and taxation in Russia // Modern scientific researches and innovations. 2016. № 10 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/10/72963
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