METHODS FOR CALCULATING TIME DIFFERENCES AND THE PROBLEMS OF THEIR RECOGNITION
The application of IFRS No. 12 - Income taxes‖ radically changed the concept of - temporary differences‖, excluded the concept of -permanent differences‖ from practical use, emphasized the importance of episodic differences, and expanded the scope and form of calculation of temporary differences. Temporary differences are divided into two types: taxable and deductible. The main reason for the occurrence of temporary differences is the influence of temporary factors. The introduction of IFRS and frequent reform changes in the taxation system of Kazakhstan forced taxpayer accounting departments to abandon the Liabilities method and switch to the Balance method for calculating temporary differences. The balance method for calculating temporary differences, more voluminous, laborious; he demanded the use of new taxable items in accounting, the recognition of which should not contradict the regulatory documents of Kazakhstan. A critical analysis of the publications and opinions of practicing accountants allowed us to identify two reasons for making calculations of temporary differences and deferred tax: calculations are necessary for presentation in the financial statements for the registration of companies on international stock markets; calculations are needed to increase the analyticity of financial reporting forms.