«Accounting for payment of income tax» : differences between IFRS (IAS) 12 and PBU 18/02
Authors
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Tarasova E.Yu.
Vladivostok State University of Economics and Service
Vladivostok. Russia
Abstract
This article discusses the accounting treatment of income tax to be ylateral, or reimbursed, as well as the tax consequences of business transactions in the corresponding IFRS (IAS) 12 "Income Taxes" and compare it with the order determined in the Regulation of lennym accounting, "Accounting for payment of income tax" (PBU 18/02).
Keywords: income tax, IFRS, tax implications.
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