National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Basic aspects of correlation of tax accounting and financial accounting in Russia
Torovik, Anastassiya ; Purina, Marina (advisor) ; Hora, Michal (referee)
The bachelor thesis deals with the description of financial and tax accounting in Russian Federation, compares them and determines the problematic aspects of the correlation between these two systems in theory and practice. This thesis is divided into two parts - theoretical and practical. The first section of the theoretical part tells about financial accounting. The second chapter is devoted to tax accounting and calculating income tax. The third chapter focuses on correlation between financial and tax accounting, explains their similarities and differences, deals with permanent and temporary differences and deferred taxes. The practical part shows correlation problems between these two sysrems by the example of the selected judicial decisions.

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