Tranzicija, Vol. 25 No. 49, 2022.
Pregledni rad
INFLUENCE OF ACCOUNTING POLICIES ON INCOME TAX CALCULATION
Ankica Čanić
orcid.org/0009-0007-5788-2736
; Porezna uprava F BiH, Kantonalni porezni ured Tuzla
Sažetak
Accounting policies are special principles, bases, agreements, rules and practices applied by business entities when compiling and presenting financial statements. The goal of determining accounting policies is the objective and fair presentation of balance positions. Accounting policies are adopted by the management in accordance with the company's business policy. The subject of the research paper refers to the presentation and analysis of accounting policies, the areas of their application, and their impact on the calculation of income tax. With regard to the main research problem and its analysis, the aim of the paper is to point out the need for consistent application of accounting policies, and the fact that only in this way can fair and correct financial statements be compiled. In accordance with the research problem and the main goal, and using quantitative and qualitative methods, primary and secondary sources of information were collected. Research has shown that accounting policies have an impact on the financial result, and thus on the amount of calculated profit tax, especially in a short period. as well as that it is necessary to consistently apply the selected accounting policies, so that the data in the financial statements are comparable, and as such useful for internal and external users.
Ključne riječi
accounting policies, financial statements, business result, profit tax
Hrčak ID:
309066
URI
Datum izdavanja:
21.10.2023.
Posjeta: 721 *