Abstract
The article applies a methodology for comparing the rules for recording temporary differences and deferred taxes in Russian financial statements, as well as in accordance with the requirements of IFRS. The study revealed the convergence of Russian norms for determining temporary differences and deferred taxes, and at the same time pointed out the still remaining differences, and also assessed the existing differences. The author substantiated the expediency of refining the Russian principles for calculating deferred income taxes. The results of the study can be applied in the transformation of reporting, as well as in the construction of consolidated financial statements generated in the Russian Federation in accordance with international requirements, since the latest changes in PBU 18/02 include the calculation of tax for members of a consolidated group of taxpayers. The article systematizes new principles for calculating deferred income taxes, which will greatly simplify the procedure for transforming reporting into the IFRS format. Keywords
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