Проблеми на връзката „счетоводно отчитане - данъчно облагане” в контекста на МСФО 16 Лизинг
Problems of the Relationship Accounting - Taxation in the Context of IFRS 16 Leasing

Author(s): Daniela Petrova
Subject(s): Economy, Public Finances, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting; taxation; IFRS16; temporary differences; deffered taxes
Summary/Abstract: With the adoption of IFRS 16 Leasing, the topic of different treatment of the same object or transaction for accounting and tax purposes has acquired new relevance and presupposed changes in other accounting standards and national tax regulations in individual countries. In the present study, the thesis is defended that the regulatory tax provisions are functionally dependent both on the relationship between accounting and taxation and on the applied financial reporting framework. The required results of the study are of a practical and applied nature and are related to clarifying the relationship of accounting bases with taxation and the specifics of the tax effects of the application of IFRS 16 Leasing in Bulgaria.

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