Comparative analysis and evaluation methods of depreciation of fixed assets for the purposes of accounting and taxation

Autor:	T. V. Voronchenko, N. V. Rybkina
Jazyk:	ruština
Rok vydání:	2020
Předmět:	fixed assets linear and non-linear methods of depreciation profit deferred tax assets deferred tax liabilities deductible temporary differences taxable temporary differences Business HF5001-6182
Zdroj:	Путеводитель предпринимателя, Vol 0, Iss 34, Pp 84-95 (2020)
Druh dokumentu:	article
ISSN:	2073-9885 2687-136X
Popis:	The article presents the results of a study of the methods ofdepreciation of fixed assets for the purposes ofaccounting and taxation, a comparative analysis of application of different methods and estimation of their influence on taxable profit business structures and the current tax on profit.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/0d38f268ed85485bb1cba0555df0ab5b Zobrazit plný text záznamu View record in DOAJ