Problems of deferred taxes representation in accounting
Considers the problems related to the choice of a method for calculating the deferred taxes and their estimation. Formation of qualitative information in financial statements and establish the interrelation between accounting and taxation is grounded.
Подобные документы
The legislation basis of policy of accounting. Environments of the international standards of accounting. Study of nowadays’ Policy of accounting in Companies in Mongolia. The latest situation of international accounting policy and coordination.
статья, добавлен 26.06.2018The study of theories of accounting and bookkeeping of the XV-XX centuries - the "golden era" of the formation of accounting science. Revealing the scope and depth of metaphysical and positive accounting theories classified by Professor O.M. Galagan.
статья, добавлен 15.04.2024This study aims to provide a comprehensive analysis of qualitative and quantitative parameters that can form the basis for making decisions on the integration of automated accounting data processing, robotic process automation, artificial intelligence.
статья, добавлен 24.11.2023A identify similarities between the accounting information system and the logistics system of an individual economic entity. The main characteristics and functions of accounting. The definition of the notion and the characteristics of logistics.
статья, добавлен 28.09.2016The formation of a methodological approach to managerial cost accounting. The organization of management accounting at poultry plants, the formation transaction costs and losses, as well as the formation of economic (real) profits of the organization.
статья, добавлен 28.09.2016Features of developing an integrated approach to the classification of non-current assets in order to display information about them in the accounting system. General characteristics of the classification of non-current assets for accounting purposes.
статья, добавлен 08.01.2019Information preparation for adoption of operational and expected administrative decisions. The current management of the expenses in order to achieve the planned economic benefits in ordinary activities. Functions and tasks of managerial accounting.
статья, добавлен 25.11.2017Analyze the accounting process technology as an integrated system of information support for decisionmaking within administrative business process. The functional structure of the accounting process technology based on the elementary management functions.
статья, добавлен 14.08.2016The formation of the phenomenon of sustainable entrepreneurship by analyzing the trends of digitalization of accounting, management and marketing systems at the regional and global levels. Factors affecting the formation of digitalized accounting.
статья, добавлен 13.12.2023Study of the features the peculiarities of the organization of accounting and control of electronic payments and improvement of their methodology in the context of debt repayment in the conditions of the use of information and communication technologies.
статья, добавлен 15.01.2024Definition and subject of managerial accounting. General characteristic and main indicators of activity of JSC "Milland". The analysis of efficiency of the organization of managerial accounting and its influence on adoption of administrative decisions.
дипломная работа, добавлен 20.08.2017Principles of formation of management reporting of a pharmaceutical enterprise, forms, elements and format of its submission. Accounting and information provision of reporting of pharmaceutical companies. Control over the rational use of pharmacy assets.
статья, добавлен 11.02.2024Analysis of the mechanism of synthetic cost accounting of the enterprise. The content of accounting accounts, which reflects management, operating and other expenses, expenses and sales. Recommendations for improving the tools of the accounting system.
статья, добавлен 22.07.2022The history of the emergence of accounting. Studying the first accounting system (also called household registration) in ancient Egypt, Greece, Rome. Analysis of the beginning of the accounting as a mechanism of influence on management of an enterprise.
доклад, добавлен 17.07.2015Analysis of theoretical and practical approaches to the transformation of the method of transmitting credentials during the transition to digital audit. Analysis of information about the Big Four companies and description of their interaction systems.
статья, добавлен 10.08.2022Carrying out a theoretical substantiation of the importance of recognizing bioenergy assets as an object of accounting, creating a multi-level model of their use functions. Advantages of displaying information about bioenergy assets in accounting.
статья, добавлен 08.01.2024Asset valuation in the Ukrainian accounting model, ambiguity of following to the continental model. Conditions and opportunities for the use of international accounting standards, the variability of economic transactions with certain valuation methods.
статья, добавлен 12.05.2018Implementation of new and modernization of existing computer programs in the accounting system. Making decisions about integration into existing systems of automated processing of accounting data, Robotic process automation, artificial intelligence.
статья, добавлен 31.01.2024The consignment note is the document for the cargo delivery calculation and provided services accounting. Analysis of operational processes related to the freight motor transport services. The introduction of electronic document on transport companies.
статья, добавлен 18.03.2018- 45. The impact of events after the reporting date on the financial position and performance of banks
Essence, classification of events after the reporting date. Review of IAS 10 "Events after the reporting period". Disclosure of events that occur after the reporting date in accounting reporting, display of information about them in the audit report.
статья, добавлен 21.07.2024 - 46. Accounting of production costs and horticultural output and improvement of its documentary support
A study of accounting of production costs and cost of production horticulture. Needs and opportunities for improvement the documentary support for accounting in the industry. Development of the primary document to reduce the complexity of accounting work.
статья, добавлен 28.09.2016 To assess the effectiveness of such software solutions, the authors critically evaluate existing approaches to determining the qualitative indicators that are expected to be obtained after the introduction of software innovations, propose to supplement.
статья, добавлен 22.01.2024Determination of the advantages and disadvantages of using biofuel as an alternative source of energy. Select of biofuel as an accounting object in Ukraine. Identification of problematic issues of biofuel accounting and propose ways to solve them.
статья, добавлен 20.07.2024Components of the educational and scientific sphere of accounting in Ukraine. Interdependence of scientific and educational activities in the field of accounting. The basic education and vocational programs to provide experts in accounting and audit.
статья, добавлен 25.10.2016Optimization of the management of economic institutions and the smart city. Improving of the accounting in a smart city in the conditions of the combined use of Internet of things technology and geographic information systems in sectors of the economy.
статья, добавлен 16.01.2024