Koszt wytworzenia a splot polityki rachunkowości i polityki podatkowej w Federacji Rosyjskiej – wybrane problemy
Production cost and interrelation between the accounting policy and tax policy in the Russian Federation – selected issues

Summary/Abstract: The disclosure of the structure and contents of the production cost is one of more important elements of the accounting policy and tax policy because that cost determines the base for the evaluation of products and services provided by the economic entity. In consequence production cost has an influence on the amount of the financial and tax result. In the accounting practice the determination of the production cost causes many problems which result from the interrelation between the balance law and tax law.

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