Practical issues of application of PBU 18/02 - course 12,000 rubles. from Clerk Training Center, training 40 hours, Date: December 3, 2023.

Miscellaneous   /   by admin   /   December 06, 2023

Our goal is to understand PBU 18/02 in order to correctly fill out the financial statements.

This course is devoted to the analysis of the differences in the recognition of assets, liabilities, income and expenses between accounting and tax accounting and their reflection.

The course examines two methods of accounting for income tax calculations: the deferral method and the balance sheet method.

The pros, cons and features of using these methods are considered.

The course will help you understand all types of permanent and temporary differences using practical examples.

In connection with the transition to the new FSBU 5, 6 and 25, new differences have appeared. We have collected all of them and analyzed them with examples.

We examined simple and complex situations of applying PBU 18/02 in accounting for inventories, fixed assets and leases.

They also showed how to reflect income tax calculations in the balance sheet and in the income statement.

How the training works

Watch the lessons and learn the topic
You read notes, understand examples, and complete practical tasks.

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Download materials
The authors of the course are preparing a “handout” that you can download for yourself and use in your work.

Get tested
You can test your knowledge after each lesson an unlimited number of times.

You receive a certificate
Show the employer that you have caught up in the topic.

What you'll learn:

  • calculate income tax according to PBU 18/02
  • understand all types of permanent and temporary differences
  • reflect accounting differences
  • reflect income tax calculations in the financial statements

Who is this course suitable for:

Accountants
For accountants of all categories and levels of knowledge. The differences that exist between accounting and tax accounting must be reflected in accordance with PBU 18/02, and the corresponding indicators must be reflected in the financial statements.

1. Introduction
What is this course about?

2. Accounting methods for income tax calculations
Accounting methods for income tax calculations

3. Classification of differences according to their impact on the amount of taxable profit
Classification of differences according to their impact on the amount of taxable profit
Test No. 1

4. Procedure for calculating temporary differences and deferred taxes
Procedure for calculating temporary differences and deferred taxes
Test No. 2

5. Examples of calculating temporary differences and deferred taxes affecting profit/loss of the reporting period
Permanent and temporary differences in inventory accounting
Permanent and temporary differences in accounting for fixed assets
Temporary differences in lease accounting
Permanent and temporary differences when accounting for standardized expenses and losses at the end of the year

6. Reflection of income tax calculations in the statement of financial performance of the organization
Reflection of income tax calculations in the statement of financial performance of the organization

7. An example of accounting for income tax calculations using two methods
An example of accounting for income tax calculations using two methods

8. Accounting for temporary differences that do not affect the profit of the current period
Accounting for temporary differences that do not affect the profit of the current period

9. Conclusion
Conclusion
Test No. 3

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