Методологічні аспекти обліку розбіжностей між фінансовими результатами за бухгалтерським і податковим обліком

Abstract

The problem of improving the record of current and deferred company income taxes is researched. The contradictions and drawbacks of reflecting in the record temporary and constant differences, taxation losses, and profit tax receipts according to the current standards are revealed. Some recommendations concerning the elimination of defects are offered.