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ОСОБЛИВОСТІ ОБЛІКУ ПОДАТКУ НА ПРИБУТОК НА ОСНОВІ П(С)БО ТА ВИМОГ ПОДАТКОВОГО ЗАКОНОДАВСТВА // Peculiarities of accounting for income tax on the basis of UAS and tax laws

Author

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  • Одінцова, Лариса Миколаївна

    (Кременчуцький національний університет ім. М. Остроградського)

Abstract

Key factors which influence on divergence of income tax under accounting and tax laws have been researched as well as suggestions for harmonization of the fiscal and accounting at under extra charge of income tax have been offered. Досліджено основні чинники, що впливають на розбіжності бухгалтерського та податкового податку на прибуток, та запропоновані пропозицій щодо узгодження податкового і бухгалтерського обліку при нарахуванні податку на прибуток.

Suggested Citation

  • Одінцова, Лариса Миколаївна, 2011. "ОСОБЛИВОСТІ ОБЛІКУ ПОДАТКУ НА ПРИБУТОК НА ОСНОВІ П(С)БО ТА ВИМОГ ПОДАТКОВОГО ЗАКОНОДАВСТВА // Peculiarities of accounting for income tax on the basis of UAS and tax laws," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 55(1).
    • Handle: RePEc:scn:000ven:64714
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