DEFERRED TAX ASSETS AND LIABILITIES IN THE SYSTEM OF FINANCIAL STATEMENTS

Abstract

The research is devoted to the principles of calculation and accounting of deferred tax assets and liabilities of organizations, approaches to their practical application. The reasons for the differences that arise, as well as the methods of their recognition and assessment, are discussed. The article refers to international accounting standards and the current legislative framework of the Republic of Armenia. The impact of deferred tax assets and liabilities on the reliability of the formation of indicators of financial statements of organizations is revealed.