ACCOUNTING

BONDAR Mykola ¹, BABICH Vitaliy Vasylovych

¹SHEE “Kyiv National Economic University named after Vadym Hetman”
OrcID ID : https://orcid.org/0000-0002-1904-1211

Registration of tax difference according to the Tax Code of Ukraine

The article treats of the essence of permanent and temporary tax differences, their composition and methods of reflecting them in the accounting of deferred tax assets and liabilities. The authors motivate their propositions as to the harmonization of tax and accounting of income tax.

Keywords:

BONDAR M. . Registration of tax difference according to the Tax Code of Ukraine / M. . BONDAR, V. V. BABICH // Фінанси України. - 2011. - № 3. - C. 72-80.