Найдено по запросу «tax accounting»
Accounting for Income Taxes under IAS/GAAP
... are they computed under major accounting rules such as GAAP and IAS? What is the significance of these accounting methods for the Russian Accounting Reform? Before I begin to discuss these issues I think it would be instructive to review some of the tax accounting terms that are used in both IAS and GAAP:
Accounting Income is the aggregate income or loss for a period including extraordinary items as reported in the income statement computed under IAS / GAAP accounting rules.
Taxable Income (loss) is ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Taxable Profit and Accounting Profit
... purposes. However, the tax orientation of Russian financial statements has not been fully eliminated either officially or in practice.
Depreciation charges across the whole of Russia are in practice still recognized in financial statements using «tax» rules (i.e. statutory norms) despite the fact that, in accordance with PBU#6 «Accounting for Fixed Assets», enterprises can choose other economically sound calculation techniques. The tax treatment prevails because expenses other than those approved under statutory rules are not recognized for tax purposes. Accountants are reluctant ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Tax Indexation of Nonmonetary Assets Part IV
Companies are required to use the U.S. dollar as if it were the functional currency if the cumulative three-year inflation rate in the foreign currency is approximately 100 percent or more. Companies in this situation often recognized dramatic deferred tax...
Remeasurement of Tax Liabilities in Highly Inflationary Economies
Companies are required to use the U.S. dollar as if it were the functional currency if the cumulative three-year inflation rate in the foreign currency is approximately 100 percent ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Accountancy and Audit Training for Tax Administration in the Russian Federation
... would become considerably heavier. This was impacted by the privatization activities pursued, the establishment of joint ventures between Russian and foreign enterprises, the rise of newly private operated enterprises plus the redirection of the Russian accounting system, which all required greater knowledge and skills from the tax administration in Russia. In addition tax evasion had become rampant, while tax legislation was deficient, as yet.
Notwithstanding that an extensive Tax Reform Project was being carried out with the assistance from the IMF, OECD, USAID/US Treasury,... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Considerations about the Russian Accounting Reform
...
Recently there has been an increasing number of articles where authors are providing the case for prompt adoption of IFRS in Russia, in particular, stressing the need for investments in the Russian economy. Some experts call for the move to a «full» IFRS accounting.
Indeed, it is hard to object to the need for the Russian accounting reform. The question «What should be done?» was answered in the Russian Government Decree #283, dated 6 March 1998, that approved the direction of our reform, i.e. IFRS.... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Unified Social Tax
Elena Ignatova
Elena Ignatova
The debate on unified social tax amendments to the Tax Code is one of the most important issues in Russian society. This is a crucial matter for millions of people with the lowest standard of living, and the impact of this new law causes frustrated opponents to raise several valid ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Foreign Currency Translation Part II
Under Statement 52, the functional currency is the currency of the primary economic environment in which the foreign subsidiary operates. Although the local currency is the functional currency for many foreign operations, some subsidiaries' functional...
Temporary Differences (when the U.S. Dollar is the Functional Currency)
Under Statement 52, the functional currency is the currency of the primary economic environment in which the foreign subsidiary operates. Although the local currency is the... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Why IASs Reflect Economic Reality
... reasons why the latter view is mistaken. In particular, it investigates how cross-country differences in legal systems and the demand for accounting information, differences in legal protection for external shareholders, and differences in the degree of tax conformity affect the relation between financial accounting earnings and economic reality that underlies those earnings. A special focus will be made on how well a measure of aggregate financial accounting performance (in particular, return on assets) reflects real economic activity at the macro-economic ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
IAS Benefits for Russian Enterprises: Managerial Issues
Vladimir Vorushkin
Vladimir Vorushkin
Then discussing the move of Russian enterprises to International Accounting Standards (IAS), most experts tend to focus on the interests of outside users of financial statements and the need for Russia's integration into the world economy. So there has been a widespread view that only large Russian enterprises seeking ... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
Applying IAS in Financial Reporting by Russian Enterprises
... development of IAS, a summary of the main points of his text, and his conclusion. Readers who would like a copy of the full article can obtain it from ICAR or directly from Prof. Paliy.
Introduction
Russian economic reforms require assessment of the current accounting model as to whether it meets the needs of the market economy. There is a discussion about the necessity and possibility of applying International Accounting Standards (IAS) in Russian accounting. Some say that Russian accounting should be unique,... Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU Изменен: 20.09.2010
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