ROLE OF ACCOUNTING POLICY IN SYSTEM OF NORMATIVE REGULATION OF BOOK ACCOUNTING AND TAXATION IN RF

被引：0

作者：

Dzagoeva, I. T. ^{[1
,2
]}

Mirzoeva, A. R. ^{[3
,4
]}

Misakov, A., V ^{[5
,6
]}

机构：

[1] Gorsky State Agr Univ, Econ, Vladikavkaz, Russia

[2] Gorsky State Agr Univ, Vladikavkaz, Russia

[3] Kabardino Balkarian State Agr Acad VM Kokov, Econ Sci, Moscow, Russia

[4] Kabardino Balkarian State Agr Acad VM Kokov, Moscow, Russia

[5] RAS, Inst Informat & Problems Reg Management KBSC, Econ Sci, Moscow, Russia

[6] RAS, Inst Informat & Problems Reg Management KBSC, Moscow, Russia

来源：

TERRA ECONOMICUS | 2012年 / 10卷 / 04期

关键词：

accounting policies; standard regulation; accounting; taxation;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In article the place and a role of accounting policies in system of standard regulation of accounting and the taxation in the Russian Federation are considered.

引用

页码：63 / 66

页数：4

共 50 条

[1] TAXATION AS PART OF THE ACCOUNTING POLICY OF SMALL ENTERPRISES
Vytvytska, Olga
Kaliuha, Yevheniia
Volodin, Sergiy
Rebilas, Rafal
Bodnar, Oresta
Hryshchuk, Hanna
[J]. FINANCIAL AND CREDIT ACTIVITY-PROBLEMS OF THEORY AND PRACTICE, 2023, 6 (53): : 70 - 81
[2] Correct accounting a fundamental basis for regulation and taxation
Foote, Allen Ripley
[J]. JOURNAL OF ACCOUNTANCY, 1909, 9 (01): : 17 - 28
[3] The role of realisation: Accounting, company law and taxation
Freedman, J
[J]. INFLUENCE OF CORPORATE LAW AND ACCOUNTING PRINCIPLES IN DETERMINING TAXABLE INCOME, 1997, 21 : 29 - 48
[4] The role of government accounting and taxation in the institutionalization of slavery in Brazil
Rodrigues, Lucia Lima
Craig, Russell
[J]. CRITICAL PERSPECTIVES ON ACCOUNTING, 2018, 57 : 21 - 38
[5] CASES IN ACCOUNTING POLICY - HARLAN,NE, VANCII,RF
TAGGART, HF
[J]. ACCOUNTING REVIEW, 1962, 37 (02): : 380 - 381
[6] Corporate governance mechanisms and creative accounting practices: the role of accounting regulation
Paul Olojede
Olayinka Erin
[J]. International Journal of Disclosure and Governance, 2021, 18 : 207 - 222
[7] Corporate governance mechanisms and creative accounting practices: the role of accounting regulation
Olojede, Paul
Erin, Olayinka
[J]. INTERNATIONAL JOURNAL OF DISCLOSURE AND GOVERNANCE, 2021, 18 (03) : 207 - 222
[8] THE TRANSITION TO INTERNATIONAL STANDARDS OF NORMATIVE REGULATION OF ACCOUNTING: CHINESE EXPERIENCE
Lymar, M. P.
[J]. 70 LYET SOVRYEMYENNOMOO KITAYSKOMOO GOSOODARSTVOO, 2019, : 364 - +
[9] ROLE OF ACCOUNTING IN PUBLIC UTILITY REGULATION
Scott
[J]. ACCOUNTING REVIEW, 1947, 22 (03): : 227 - 240
[10] CULTURE AND ACCOUNTING CHANGE - A NEW PERSPECTIVE ON CORPORATE REPORTING REGULATION AND ACCOUNTING POLICY FORMULATION
HARRISON, GL
MCKINNON, JL
[J]. ACCOUNTING ORGANIZATIONS AND SOCIETY, 1986, 11 (03) : 233 - 252

← 1 2 3 4 5 →