Deferred taxes and their role in forecasting the performance of enterprises on the basis of individual financial statements

Граница Ю.В.¹
¹ Нижегородский государственный университет им. Н.И. Лобачевского

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Volume 8, Number 4 (October-December 2018)

Please, cite as:
Granitsa Yu.V. Otlozhennye nalogi i ikh rol v prognozirovanii pokazateley rezultatov deyatelnosti predpriyatiy na osnove individualnoy finansovoy otchetnosti // Ekonomika, predprinimatelstvo i pravo. – 2018. – Tom 8. – № 4. – S. 189-202. – doi: 10.18334/epp.8.4.39516.

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=38223415
Cited: 8 by 07.12.2023

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.

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

References:

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Granitsa Yu.V. (2005). Bukhgalterskiy uchet uslovnyh faktov khozyaystvennoy deyatelnosti [Accounting for conditional facts of economic activities] Nizhny Novgorod. (in Russian).
Granitsa Yu.V. (2004). Otlozhennyy nalog v rossiyskoy i mezhdunarodnoy praktike [Deferred tax in the Russian and international practice]. Vestnik Nizhegorodskogo universiteta im. N.I. Lobachevskogo. Seriya: Ekonomika i finansy. (1). 168-171. (in Russian).
Kolchugin S.V. (2016). Identifikatsiya otlozhennyh nalogov metodom obyazatelstv po otchetu o finansovyh rezultatakh kak instrument obespecheniya nadlezhaschego nalogovogo ucheta v usloviyakh reindustrializatsii ekonomiki [Identification method deferred taxes liabilities on the statement of financial performance as a tool to ensure proper tax accounting under the conditions of reindustrialization of the economy] Russia and the new economy: vectors of development. 289-294. (in Russian).
Kolchugin S.V. (2017). Identifikatsiya otlozhennyh nalogov metodom obyazatelstv po otchetu o finansovyh rezultatakh [Identification of deferred taxes according to the method of liabilities on the statement of profit and loss]. Journal of Economy and Entrepreneurship. (3-2). 621-624. (in Russian).
Okuneva A.A., Migunova M.I. (2011). Uchet naloga na pribyl v sootvetstvii s mezhdunarodnymi standartami finansovoy otchetnosti i rossiyskimi standartami bukhgalterskogo ucheta [Accounting of profit tax in accordance with international financial reporting standards and Russian accounting standards]. Uchet, analiz i audit: problemy teorii i praktiki. (7). 141-144. (in Russian).

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