Accounting policies as a key factor of convergence of accounting and tax accounting financial results[Учетная Политика Как Ключевой Фактор Сближения Бухгалтерского И Налогового Учета Финансовых Результатов]

At the present time, in a difficult economic situation in our country, accounting matters directly related to the optimization of the taxation of businesses. The purpose of this study - to analyze the accounting and tax account the financial results of the organization and to make proposals for convergence of accounting and taxation of income and expenses that form the basis of the financial result. This paper describes and analyzes the accounting and tax accounting differences in the order of recognition of income and expenses and reflection, as well as proof of the need for division into direct and indirect costs are not only the tax but also in accounting. Problems of convergence of accounting and taxation arise in accounting for fixed assets that form the base of the organization costs. To achieve maximum convergence of accounting and taxation, as well as the impact on the financial results can be achieved by the formation of the company's accounting policies. To do this, in the preparation of the accounting policy of the organization should be possible to bring together the financial and tax accounting rules.