Granitsa Yu.V.Published in:
Journal of Economics, Entrepreneurship and Law
– Volume 8, Number 4 (October-December 2018)



Keywords: deferred asset, deferred liability, deferred tax, excluded differences, income tax, other comprehensive income, rate of income tax, tax base of an asset, tax base of liabilities


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Abstract:

One of the trends in the development of financial statements in recent years is its use to assess the stability of the economic entity and the implementation of the forecast of its financial position. Indicators of reporting that allow to implement the forecast function are, in particular, deferred taxes, but the procedure for the formation of information about these objects in the accounting system, adopted by national standards, does not allow to fully carry out the analysis and forecast. The improvement of the rules of recognition and disclosure of information on deferred taxes in the financial statements will be discussed in this article.

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