Complex issues of application of PBU 18/02 - course 1950 rub. from Clerk, training 2 hours, Date: December 3, 2023.

There are many differences between accounting profit (or loss) and taxable profit (or loss). And the transition to federal accounting standards for inventory, capital investments, fixed assets and leases has significantly complicated these differences. Differences between accounting and taxable profits must be reflected in accounting in accordance with the rules established by PBU 18/02 “Accounting for corporate income tax calculations.” But how to understand what differences arise - permanent or temporary, how to evaluate them, what postings to make? We will deal with these questions during the webinar.

During the webinar we will consider the following questions:

• In what cases should the difference between accounting and tax accounting be considered permanent, and in what cases should it be considered temporary?
• Deferral method or balance sheet method? Pros, cons and application features.
• We understand the tax value of assets and liabilities.
• New differences between accounting and tax profits in connection with the transition to federal accounting standards.
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• Simple and complex situations of application of PBU 18/02 in accounting for inventories, fixed assets and leases.
• How to take into account temporary differences when changing accounting policies.

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