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Home / Journals / Auditor / Volume 5 Issue 9 / Features of Audit of Accounting (Financial) Statements of the Organizations Which Are Ahead of Schedule Applying in Accounting the Balance Method of Accounting of Temporary Differences
Features of Audit of Accounting (Financial) Statements of the Organizations Which Are Ahead of Schedule Applying in Accounting the Balance Method of Accounting of Temporary Differences
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FEATURES OF AUDIT OF ACCOUNTING (FINANCIAL) STATEMENTS OF THE ORGANIZATIONS WHICH ARE AHEAD OF SCHEDULE APPLYING IN ACCOUNTING THE BALANCE METHOD OF ACCOUNTING OF TEMPORARY DIFFERENCES
Sotnikova Lyudmila 1
Authors:
1.  Financial University under the Government of the Russian Federation (Accounting, analysis and audit Department, Professor)
from 01.01.1920 to 01.01.1921
Moskva, Moscow, Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/article_5d88917d4ff298.94124596
Pages:
from 17 to 30
Status:
Published
Received:
25.07.2019
Accepted:
01.08.2019
Published:
11.10.2019
Subject area:
UDK 33 Экономика. Экономические науки
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
GRNTI 06.35 Учетно-экономические науки
OKSO 38.02.01 Экономика и бухгалтерский учет (по отраслям)
BBK 60 Общественные науки в целом
BBK 63 История. Исторические науки
BBK 633 История
TBK 77 Экономика. Бухгалтерский учет. Финансы
TBK 7754 Бухгалтерский учет отдельных операций
TBK 7757 Аудит
BISAC BUS001000 Accounting / General
Language:
Russian, English
Keywords:
voluntary early application of accounting standards, income tax, taxable and deductible temporary diff erences, permanent diff erences, balance sheet method, deferral method
Abstract and keywords
Abstract (English):
Th e article is devoted to the topical practical issues of accounting and auditing arising in connection with the amendments to the Federal accounting standard 18/02 «Accounting of calculations of profi t tax» by the Ministry of Finance of Russia No. 236h from 20.11.2018, the essence of which is that in national accounting practices is being promoted balance method of determining the amount of the current income tax, deferred tax assets and liabilities. The article deals with the principal provisions of the balance sheet method of accounting for diff erences between accounting and tax financial results, the use of which will be mandatory from 2020, while in 2019 it is possible to early voluntary application of the balance sheet method by reporting organizations.

Keywords:
voluntary early application of accounting standards, income tax, taxable and deductible temporary diff erences, permanent diff erences, balance sheet method, deferral method
References

1. Polozhenie po buhgalterskomu uchetu «Uchet raschetov po nalogu na pribyl' organizaciy» PBU 18/02. Utv. prikazom Minfina Rossii ot 19.11.2002 № 114n (red. 20.11.2018 g.).

2. Rekomendacii auditorskim organizaciyam, individual'nym auditoram, auditoram po provedeniyu audita godovoy buhgalterskoy otchetnosti organizaciy za 2012 god. Prilozhenie k pis'mu Minfina Rossii ot 09.01.2013 № 07-02-18/01.

3. Rekomendacii NRBU «BMC» R-2/2008-KpR «Vremennye raznicy po nalogu na pribyl'» i R-5/2008-KpR «Rashod po nalogu na pribyl'».

4. Interv'yu Suhareva I.R. zhurnalu «Glavnaya kniga» ot 29.09.2017 g. «Uproschaem primenenie PBU 18/02». - //http://glavkniga.ru/news/6181.

5. Sotnikova L.V. Balansovyy metod opredeleniya naloga na pribyl': pora nachinat'. - //«Buhuchet v stroitel'nyh organizaciyah», 2018, № 6. S. 10-23. EDN: https://elibrary.ru/XYJZUT

6. Sotnikova L.V. Balansovyy metod ucheta nalogovyh raznic: prodolzhaem izuchenie. - //«Buhuchet v stroitel'nyh organizaciyah», 2018. № 7. S. 16-20. EDN: https://elibrary.ru/XYJZZR

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