Abstract
The article deals with the features of accounting and accounting (financial) reporting of property rights to the results of intellectual activity accepted on the balance sheet of a medical organization that are subject to depreciation in accounting, the income from which was not subject to income tax for a number of years, as well as the resulting differences between accounting and tax financial results when retrospectively switching to the balance sheet method of accounting.
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More From: Buhuchet v zdravoohranenii (Accounting in Healthcare)
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