accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2021-8-4-34-50accounting-402Research ArticleТЕОРИЯ И МЕТОДОЛОГИЯ УЧЕТНО-КОНТРОЛЬНЫХ И АНАЛИТИЧЕСКИХ ПРОЦЕССОВTHEORY AND METHODOLOGY OF ACCOUNTING, ANALYTICAL AND CONTROL PROCESSESКонцепции учета отложенных налогов и их связь с бухгалтерскими идеологиямиDeferred Tax Accounting Concepts and Their Bond to the Accounting Ideologieshttps://orcid.org/0000-0002-0838-4729АксентьевА. А.Aksent’evA. A.

Андрей Андреевич Аксентьев — студент кафедры бухгалтерского учета, аудита и автоматизированной обработки данных

Краснодар

Andrei A. Aksent’ev — student of the Accounting Department, Audit and Automated Data Processing

Krasnodar

anacondaz7@rambler.ruКубанский государственный университетРоссияKuban State UniversityRussian Federation202106102021843450Copyright © Аксентьев А.А., 20212021Аксентьев А.А.Aksent’ev A.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/402

Отложенные налоги являются важным объектом бухгалтерского наблюдения, позволяющим судить о степени расхождений между финансовым и налоговым учетом, а информация раскрывает пользователям эффекты, возникающие в результате использования инструментов налогового планирования для корпоративного менеджмента и прогнозирования оттока денежных средств, связанных с уплатой налога на прибыль в будущем. В статье формализованы в виде моделей две концепции учета отложенных налогов: вре́менных и временны́х разниц, связанные с бухгалтерскими идеологиями. Структурирована логика отражения отложенных налогов на бухгалтерских счетах с помощью балансового и «затратного» методов. Анализ зарубежного опыта и отечественной практики позволил сделать вывод о наличии дискуссионных вопросов по оценке отложенных налогов в отчетности, в том числе по приведенной стоимости. Выявлены нестыковки ПБУ 18/02, концептуально отличающегося от аналогичного международного стандарта и вступающего с ним в противоречие по ряду теоретико-методологических позиций. Результаты исследования ориентированы на научных и практических работников сферы финансового учета, налогообложения и аудита.

Deferred taxes are an important object of accounting observation to judge the degree of discrepancies between financial and tax accounting. Meanwhile, the information discloses to users the effects arising from the tax planning tools usage for corporate management and forecasting cash outflows associated with the payment of income tax in the future. The paper formalized two concepts of accounting for deferred taxes in the form of models: temporary and timing differences associated with accounting ideologies. The author ha structured the logic of reflecting deferred taxes on accounting accounts using the balance sheet and “cost” methods. Analysis of foreign experience and domestic practice made it possible to conclude that there are controversial issues on the assessment of deferred taxes in reporting, including at present value. Also, the author revealed discrepancies in Russian Accounting Standard (PBU) 18/02 which were conceptually different from a similar international standard and conflicting with it in a number of theoretical and methodological positions. The research results are aimed at scientific and practical workers in the field of financial accounting, taxation and audit.

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The authors declare that there are no conflicts of interest present.