ACCOUNTING ANALYSIS OF TAXATION

Abstract

The global accounting reforms in a range of countries are primarily connected with transition from cash method to accrual concept. Rather often a mixture of these two methods is used. In the transition period the lack ofinformation about the movement of assets, liabilities and equity makes it problematic to carry out a comprehensive qualitative analysis. The article offers to deal with these problems by improving the technique of recording business and financial transactions. The proposed method of accounting involves the disclosure of more detailed information about the movement of company’s assets, liabilities and owners’ capital. This enlarges analytical opportunities to carry out the qualitative analysis, which ultimately results in making more educated and effective management decisions.

Keywords

• бухгалтерский анализ
• метод начисления
• кассовый метод
• налогообложение
• активы
• обя- зательства
• собственный капитал
• план счетов
• accounting analysis
• cash method of accounting
• accrual concept
• taxation
• assets
• liabilities
• equity
• chart of accounts