Andrei A. AKSENT'EV
YOU?
Author Swipe
View article: Uncertain tax positions and benefits of tax reconciliation: international experience
Uncertain tax positions and benefits of tax reconciliation: international experience Open
The purpose of the study is to analyse the experience of the United States of America and Great Britain in terms of regulation of requirements for the preparation of a report on uncertain tax positions (hereinafter referred to as UTP repor…
View article: The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations
The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations Open
In the second half of the XX century, the accounting scientific community accepted as an assumption that deferred taxes qualify as assets and liabilities, because the inflow or outflow of economic benefits depends on them, but there was no…
View article: Convergence of accounting systems through the lens of accounting theory and harmonization paradigms
Convergence of accounting systems through the lens of accounting theory and harmonization paradigms Open
Introduction. Contemporary research in international accounting lacks a thread linking the fundamental principles of accounting science to the key purpose of the accounting system – to promote the efficient allocation of capital by providi…
View article: Investment tax deduction (credit): Economic substance, accounting and identification of deferred taxes
Investment tax deduction (credit): Economic substance, accounting and identification of deferred taxes Open
The article considers the features of investment tax deduction (credit) from the economic and accounting points of view. The research is based on the analysis of the US practice from 1962. The methodological approaches to accounting of inv…
View article: The correlation between deferred taxes, tax accruals and cash fl ows of Russian companies
The correlation between deferred taxes, tax accruals and cash fl ows of Russian companies Open
This paper confirms the informational value of deferred taxes for assessing tax accruals and their corresponding cash flows. Currently, many experts point out that recording tax effects distorts the perception of financial reality and does…
View article: Discounting of Deferred Taxes: Theoretical Aspects
Discounting of Deferred Taxes: Theoretical Aspects Open
The objective of the study is to justify the prohibition of discounting deferred taxes by harmonising their essence with the concept of fair value. The work is theoretical in nature, standard scientific methods have been used, including th…
View article: Tax loss carryforwards: valuation of deferred tax assets
Tax loss carryforwards: valuation of deferred tax assets Open
In the article, a comparative analysis of modern approaches to the assessment of deferred tax assets recognized for tax losses is carried out. The ambiguity of tax losses as an object of accounting observation is substantiated. Positive an…
View article: The relationship between deferred taxes and current income tax accruals
The relationship between deferred taxes and current income tax accruals Open
Introduction. Accounting standards currently apply the principle imposing a 100 % probability of the existence of tax cash outflows on balance sheet deferred tax liabilities. However, this relationship has not been proven either theoretica…
View article: Economic substance and legal form: Modern approaches to contradictions’ analysis
Economic substance and legal form: Modern approaches to contradictions’ analysis Open
Economic substance and legal form are important factors that determine the nature of the information reflected in the reporting. The specialists apply the principle of “substance over form” in each of the information systems in its own way…
View article: Market-based pricing for road freight transportation
Market-based pricing for road freight transportation Open
The specifics of market pricing in the Russian road freight transport market by means of correlation and regression analysis have been studied. Statistically significant factors have been highlighted, and mathematical models have been cons…
View article: Deferred taxes in Russian and foreign practice: Problems and possible remedies
Deferred taxes in Russian and foreign practice: Problems and possible remedies Open
Modern accounting theory and practice and analysis of deferred taxes should be more focused on value depreciation procedure, evaluation of tax behavior, and calculation of economic coefficients. In this regard, deferred taxation theory dev…
View article: The theory of deferred taxation: Evidence of its applicability and conceptual framework
The theory of deferred taxation: Evidence of its applicability and conceptual framework Open
The paper attempts to disclose the conceptual foundations of the theory of deferred taxation, based on the provisions of the concepts of temporary and term (temporal) differences secured by modern accounting standards. The study summarizes…
View article: Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies
Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies Open
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…
View article: Essence and classification of deferred taxes
Essence and classification of deferred taxes Open
Deferred taxes are an important object of accounting observation, which has a significant impact on management decision-making by users. At the current stage of development of accounting and tax accounting theory and practice, many aspects…