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Algorithm of carrying out of the economic analysis of tax actives and obligations


Авторы

Алеткин Павел Александрович
аспирант кафедры финансового учета
Россия, Казанский государственный финансово-экономический институт
pavel.aletkin@mail.ru

Аннотация

Deferred tax assets and liabilities presented in financial reports influence company’s financial position and income and thus require methods of economic analysis of tax assets and liabilities. In the article algorithm of such analysis is presented and a number of ratios of determining the intensity of deferred taxes recovery is proposed.

Ключевые слова

deferred tax assets and liabilities, income tax, income tax components, intensity of deferred taxes recovery.

Рекомендуемая ссылка

Алеткин Павел Александрович. Algorithm of carrying out of the economic analysis of tax actives and obligations // Современные технологии управления. ISSN 2226-9339. — #4 (4). Номер статьи: 0401. Дата публикации: 08.04.2011. Режим доступа: https://sovman.ru/en/article/0401/

Authors

Aletkin Pavel Alexandrovich
Postgraduate Student, Department of Financial Accounting
Russia, Kazan State Financial and Economic Institute
pavel.aletkin@mail.ru

Abstract

Keywords

Suggested citation

Aletkin Pavel Alexandrovich. // Modern Management Technology. ISSN 2226-9339. — #4 (4). Art. #  0401. Date issued: 08.04.2011. Available at: https://sovman.ru/en/article/0401/


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Библиографический список

  1. The economic analysis of actives of the organization / under the editorship of D.A.Endovitskogo. – М: EKSMO, 2009. – 608 p.