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

Authors: Aletkin Pavel Aleksandrovich
Post-graduate student of chair of the financial account
Russia, Kazan state financial and economic institute
pavel.aletkin@mail.ru
Abstract: 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.
Keywords: deferred tax assets and liabilities, income tax, income tax components, intensity of deferred taxes recovery.

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Suggested citation: Aletkin Pavel Aleksandrovich
Algorithm of carrying out of the economic analysis of tax actives and obligations// Modern Management Technology. ISSN 2226-9339. – #4 (4). Art. # 0401. Date issued: 2011-04-08 . Available at: https://sovman.ru/en/article/0401/

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References

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