REFLECTION IN THE FINANSIAL STATEMENTS OF INFORMATION ON CALCULATIONS WITH THE BUDGET ON TAXES AND FEES

Abstract

the article says that the complexity of tax accounting is quite high in the countries with the Anglo-American model, just below the continental one, but there is no leading country in the world where there would be no additional costs for conducting tax accounting. - Rapprochement should start from the moment the asset is capitalized. Thus, the materials can be reflected in accounting, as well as for tax purposes, at actual prices, and not at accounting. - Establish the same methods of writing off each type of property in both types of account-ing. When choosing it is worth considering that a number of methods provided in one account may not be available in the other.