APPLICATION OF ACCOUNTING POLICIES OF ORGANIZATION FOR CONVERGENCE FINANCIAL (ACCOUNTING) AND TAX ACCOUNTING
Determination of accounting policies in the Tax Code is a measure of systematic conceptual structure of the Russian tax legislation, it also can be seen as a precondition to systematization of the requirements to the accounting policy for taxation purposes. Accounting policies for the purposes of accounting and accounting policy for tax purposes are aimed at solving problems in different directions, but the tax law allows business entities greater choice. We can affect on the financial results for the accounting policies by different ways, for example, with regulatory assets estimation or the distribution of income and expenses between related reporting periods (the effect of «tax savings»). It is the unification of accounting policies that provides an opportunity for accounting (financial) and tax accounting convergence, which is a priority for their interaction.