title: ÐÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð¸ Ð°ÑÐ´Ð¸Ñ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ñ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸ÑÐ¼Ð¸ Ð² ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ñ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Accounting and audit of income tax calculations in accordance with changes in accounting standards
Creators: name: Ð¤ÐµÐ´Ð¾ÑÐ¾Ð²Ð°, ÐÐ½Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ
Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÐµ ÑÐ°Ð·Ð½Ð¸ÑÑ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
ÑÑÐ°Ð½Ð´Ð°ÑÑÑ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
Ð°ÑÐ´Ð¸Ñ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ñ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ
Ð¿Ð¾ÑÑÐ¾ÑÐ½Ð½ÑÐµ ÑÐ°Ð·Ð½Ð¸ÑÑ
ÑÐµÐºÑÑÐ¸Ð¹ Ð½Ð°Ð»Ð¾Ð³
Ð¾ÑÐ»Ð¾Ð¶ÐµÐ½Ð½ÑÐ¹ Ð½Ð°Ð»Ð¾Ð³
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐµ ÑÐµÐ³Ð¸ÑÑÑÑ
income tax
temporary differences
accounting
accounting standards
audit of income tax calculations
permanent differences
current tax
deferred tax
tax registers

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ° Ð¸ Ð°ÑÐ´Ð¸ÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ñ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸ÑÐ¼Ð¸ Ð² ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°. ÐÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½Ð°Ñ ÑÐµÐ»Ñ Ð±ÑÐ»Ð° Ð´Ð¾ÑÑÐ¸Ð³Ð½ÑÑÐ° Ð±Ð»Ð°Ð³Ð¾Ð´Ð°ÑÑ: â Ð¸Ð·ÑÑÐµÐ½Ð¸Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð½Ð¾Ð²Ð¾Ð²Ð²ÐµÐ´ÐµÐ½Ð¸Ð¹ Ð¿Ð¾ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼Ñ ÑÑÐµÑÑ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð½Ð°Ð»Ð¾Ð³Ð° Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ; â Ð¾Ð±Ð·Ð¾ÑÑ Ð½Ð°ÑÑÐ½Ð¾-Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ Ð¿Ð¾ Ð²Ð¾Ð¿ÑÐ¾ÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ð½Ð°Ð»Ð¾Ð³Ð° Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ; â Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸. Ð Ð°Ð±Ð¾ÑÐ° Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¾Ð¿ÑÐ¾Ð²Ð¾Ð¹ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ð¸ ÐÐÐ Â«ÐÑÐ¼ÐºÐ¾Â». Ð ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð° Ð´Ð°Ð½Ð° ÐºÑÐ°ÑÐºÐ°Ñ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½ Ð¿ÑÐ¾ÑÐµÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ð½Ð°Ð»Ð¾Ð³Ð° Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ°. ÐÐ¾Ð¼Ð¸Ð¼Ð¾ ÑÑÐ¾Ð³Ð¾, Ð±ÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹, ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸Ð·ÑÑÑÐ¸Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. Ð Ð¿ÑÐ¾ÑÐµÑÑÐµ Ð½Ð°Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¾ÑÑÐ°Ð¶ÐµÐ½Ð¸Ñ ÑÐµÐºÑÑÐµÐ³Ð¾ Ð¸ Ð¾ÑÐ»Ð¾Ð¶ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð° Ð¿Ð¾ Ð¾Ð¿ÐµÑÐ°ÑÐ¸ÑÐ¼, Ð½Ðµ Ð²ÐºÐ»ÑÑÐ°ÐµÐ¼ÑÐ¼ Ð² ÑÐ¸ÑÑÑÑ Ð¿ÑÐ¸Ð±ÑÐ»Ñ Ð¿ÐµÑÐ¸Ð¾Ð´Ð°. Ð¢Ð°ÐºÐ¶Ðµ Ð±ÑÐ»Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¿Ð¾ÑÑÑÐ¾ÐµÐ½Ð¸Ñ ÑÐµÐ³Ð¸ÑÑÑÐ¾Ð² Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ° Ð°ÐºÑÐ¸Ð²Ð¾Ð² Ð¸ Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ².
description: This work is devoted to the study of accounting and audit of calculations for income tax in accordance with changes in accounting standards. The goal was achieved thanks to: â study of the features of innovations in accounting for income tax calculations; â review of scientific and methodological literature on the issue of accounting for income tax calculations; â study of the methodology for conducting an audit. The work was fulfilled based on the commercial enterprise of the wholesale trade LLC "Ormco". During the study, a brief description of the enterprise was given, the process of organizing the accounting for of income tax calculations was considered and an audit was carried out. In addition, the financial indicators characterizing the activities of the enterprise were analyzed. In the process of writing the work, recommendations were developed for the reflection of current and deferred tax on transactions that are not included in the net profit of the period. Also, recommendations were proposed on the construction of registers for tax accounting of assets and liabilities.