guuvestВестник университетаVestnik Universiteta1816-42772686-8415State University of Management10.26425/1816-4277-2023-1-114-122guuvest-4194Research ArticleЭКОНОМИКА: ПРОБЛЕМЫ, РЕШЕНИЯ И ПЕРСПЕКТИВЫECONOMICS: PROBLEMS, SOLUTIONS AND PROSPECTSПеренос налоговых убытков на будущее: оценка отложенных налоговых активовTax loss carryforwards: valuation of deferred tax assetshttps://orcid.org/0000-0002-0838-4729АксентьевА. А.Aksent’evA. A.

Андрей Андреевич Аксентьев, магистрант

Краснодар

Andrei A. Aksent’ev, Graduate Student

Krasnodar

anacondaz7@rambler.ruКубанский государственный университетРоссияKuban State UniversityRussian Federation20230303202311114122Copyright © Аксентьев А.А., 20232023Аксентьев А.А.Aksent’ev A.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.guu.ru/jour/article/view/4194

   В статье проведен сравнительный анализ современных подходов к оценке отложенных налоговых активов, признаваемых в отношении налоговых убытков. Обоснована неоднозначность налоговых убытков как объекта бухгалтерского наблюдения. Охарактеризованы положительный и отрицательный эффекты налоговых убытков, не позволяющие объективно квалифицировать налоговые льготы в составе активов в соответствии с концептуальными критериями их признания. Представлены перспективные и ретроспективные факторы оценки будущего возмещения отложенных налоговых активов. Приведен пример бухгалтерских записей, касающихся признания и восстановления налоговых убытков с использованием оценочного счета. Обоснованы сроки проведения перспективного анализа. Выделены консервативный и позитивный подходы к оценке налогового убытка в системе финансового учета. По результатам работы приведено заключение и предложены направления будущих исследований.

   In the article, a comparative analysis of modern approaches to the assessment of deferred tax assets recognized for tax losses is carried out. The ambiguity of tax losses as an object of accounting observation is substantiated. Positive and negative effects of tax losses that do not allow to objectively qualify tax benefits as assets in accordance with conceptual criteria for their recognition are characterised. Prospective and retrospective factors for assessing the future recovery of deferred tax assets are presented. An example of accounting entries regarding recognition and recovery of tax losses using a valuation account is provided. The timing of prospective analysis is justified. Conservative and affirmative approaches to the assessment of tax losses in the financial accounting system are described. Based on the findings of the study, conclusions are given, and lines of future research are suggested.

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The authors declare that there are no conflicts of interest present.