Geyer E. Methodology and organization of interconnection between enterprise income accounting and taxing

Thesis research is aimed at solves a problem of theoretical and methodological bases forming of interconnection between enterprise income accounting and taxing systems. Іnterconnection between reporting users' needs, stock and income conceptions and accounting model choice were stated; interconnection between accounting and taxing conception based on the institutional theory and interdisciplinary approach was proposed. Accounting model of tax differences was developed; methods of tax differences and deferred taxes accounting and approaches of informing in enterprise reports were suggested; deferred taxes analysis model is developed.