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Solution sum differences as a method of approach accounting and tax accounting

Simirgina Anastasia Fyodorovna  (Financial University under the Government of the Russian Federation)

Inconformity in dispositions of tax and accounting legislation is a result of objectives reasons for inconsistency in operating results in accounting and tax records. Differences in accounting and tax records are objective due to principal differences in regulatory system. Topic is relevant as far as measures for closing of accounting and tax record are provides nowadays.

Keywords:accounting, tax accounting, foreign exchange, settlement differences, a deal IFRS.

 

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Citation link:
Simirgina A. F. Solution sum differences as a method of approach accounting and tax accounting // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2015. -№07-08. -С. 54-56
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