МОДЕЛИ ТРАНСФОРМАЦИИ ДАННЫХ БУХГАЛТЕРСКОГО УЧЕТА В ПОКАЗАТЕЛИ НАЛОГОВОГО УЧЕТА

The subject of research is the possibility of getting data for profit taxation from the information generated by business accounting. The article presents four models for converting business accounts into the tax accounting data, depending on the degree of correspondence between accountancy requirements and Chapter 25 of the Russian Federation Internal Revenue Code for recording specific business transactions.