Abstract
The article analyzes the procedure for the formation of financial statements when various tax regimes are applied, reveals differences in the methods for the formation of individual elements of financial statements, depending on the taxation systems used. The practice of applying special tax regimes in the Russian Federation is investigated, their advantages and disadvantages for certain economic entities are analyzed and the appropriateness of accounting for tax factors in the creation of an expedient accounting system in every organization is substantiated. The presented material indicates that the balance of economic benefits from improving the quality of reporting information by ensuring comparability of indicators and costs for accounting can be achieved through additional disclosures in the financial statements.
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Grishkina, S., Sidneva, V., Shcherbinina, Y., Dubinina, G. (2019). Comparability of Financial Reporting Under Different Tax Regimes. In: Antipova, T., Rocha, A. (eds) Digital Science. DSIC18 2018. Advances in Intelligent Systems and Computing, vol 850. Springer, Cham. https://doi.org/10.1007/978-3-030-02351-5_12
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DOI: https://doi.org/10.1007/978-3-030-02351-5_12
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