Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


признание расходов

Accounting and Tax Accounting Expenses Selling Organizations in Different Systems of Taxation

Introduction. At the present time, in a difficult economic situation in our country, cost accounting issues are directly related to the optimization of the taxation of businesses. The purpose of this study – to analyze the accounting and tax accounting costs of the organization and to make proposals for convergence of accounting and taxation. Theoretical analysis.