Features of accounting of tax assets

The article deals with the issues of the tax effect of deferred tax assets, deferred tax liabilities, the dynamics of tax payments to the budget on taxes and fees, deferred income. The article is devoted to the study of the impact of deferred taxes, formed in accordance with Russian accounting standards, on the value of a business, covering the following key issues: deferred taxes in the reporting of an enterprise as a reflection of tax policy; deferred tax estimates; accounting entries for deferred tax assets.