Application of Other than Accrual and Matching Generally Accepted Accounting Principles for the Purpose of Legal Entities Taxation on Corporate Income Tax
Articles
Martynas Endrijaitis
Vilnius University Faculty of Law
Published 2018-07-02
https://doi.org/10.15388/Teise.2018.107.11822
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How to Cite

Endrijaitis, M. (2018) “Application of Other than Accrual and Matching Generally Accepted Accounting Principles for the Purpose of Legal Entities Taxation on Corporate Income Tax”, Teisė, 107, pp. 35–50. doi:10.15388/Teise.2018.107.11822.

Abstract

The article discloses de facto application of other than accrual and matching generally accepted accounting principles for the purpose of legal entities taxation on corporate income tax. Research reveals designation which generally accepted accounting principles could be described as “dormant” in taxation simultaneously disclosing which principles have their own fiscal meaning.

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