Проблемы представления информации об отложенных налогах
(Стр. 176-191)
Подробнее об авторах
Аксентьев Андрей Андреевич
Кубанский государственный университет; ООО «Перспектива»
г. Краснодар, Российская Федерация; Российская Федерация
Кубанский государственный университет; ООО «Перспектива»
г. Краснодар, Российская Федерация; Российская Федерация
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Аннотация:
В настоящее время бухгалтерские стандарты в области учета налогов на прибыль продолжают оставаться расплывчатыми и неконкретными. В связи с этим в данной работе исследованы ключевые аспекты представления информации об отложенных налогах в соответствии с правилами современных бухгалтерских стандартов и теоретическими положениями. В статье охарактеризованы особенности классификации отложенных налогов в бухгалтерском балансе и отчете о прибылях и убытках. Описан эффект восстановления отложенных налоговых обязательств. Сделан вывод, что в научной литературе продолжает оставаться нераскрытой сущность налогов на прибыль и что из-за этого разработчики бухгалтерских стандартов лишены возможности в их адекватном составлении. Приведен пример практики использования положений IAS 12 «Income Taxes» в целях сокрытия важной экономической информации. Сопоставлен американский и международный опыт в части указания источников возмещения стоимости отложенных налоговых активов. Определено, что российский стандарт в области учета налогов на прибыль не является прозрачным в рамках представления информации об отложенных налогах. В заключении представлены направления совершенствования бухгалтерского законодательства.
Образец цитирования:
Аксентьев А. А. Проблемы представления информации об отложенных налогах // Проблемы экономики и юридической практики. 2023. Т. 19. № 6. С. 176-191. DOI: 10.33693/2541-8025-2023-19-6-176-191. EDN: RXUNTG
Список литературы:
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Plumlee M.A. The Effect of Information Complexity on Analysts’ Use of That Information // The Accounting Review. 2003. Vol. 78. No. 1. P. 275–296.
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Soliman W.S.M.K., Ali K.M. An investigation of the value relevance of deferred tax: the mediating effect of earnings management // Investment Management and Financial Innovations. 2020. Vol. 17. No. 1. P. 317–328. DOI: 10.21511/imfi.17(1).2020.27
Herbohn K., Tutticci I., Khor P.S. Changes in Unrecognised Deferred Tax Accruals from Carry-Forward Losses: Earnings Management or Signalling? // Journal of Business Finance & Accounting. 2010. Vol. 37. No.7 & 8. P. 763–791. DOI: 10.1111/j.1468-5957.2010.02207.x.
Phillips J., Pincus M., Rego S.O., Wan H. Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities // Journal of the American Taxation Association. 2004. Vol. 26. No.1. P. 43–66. DOI: 10.2308/jata.2004.26.s-1.43.
Flagmeier V., Müller J. Tax Loss Carryforward Disclosure and Uncertainty. Arqus Discussion Paper, No. 208, Arbeitskreis Quantitative Steuerlehre (arqus), Berlin. 2016. DOI: 10.2139/ssrn.2982321.
Flagmeier V. The information content of tax loss carryforwards: IAS 12 vs. valuation allowance (Working Paper, No. 216). Arbeitskreis Quantitative Steuerlehre (arqus), Berlin. 2017. URL: http://www.arqus.info/mobile/paper/arqus_216.pdf (accessed: 19.10.2022).
Raedy J.S., Seidman J., Shackelford D.A. Is there Information in the Tax Footnote? American Taxation Association Midyear Meeting Paper: JATA Conference, McCombs Research Paper Series No. ACC-01-11. 2011. DOI: 10.2139/ssrn.1759266.
Christensen T.E., Paik G.H., Stice E.K. Creating a Bigger Bath Using the Deferred Tax Valuation Allowance // Journal of Business Finance & Accounting. 2008. Vol. 35. No. 5-6. P. 601–625. DOI: 10.1111/j.1468-5957.2008.02092.x.
Bauman C.C., Bauman M.P., Halsey R.F. Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings? // Journal of the American Taxation Association. 2001. Vol. 23. No. 1. P. 27–48. DOI: 10.2308/jata.2001.23.s-1.27.
Miller G.S., Skinner D.J. Determinants of the valuation allowance for deferred tax assets under SFAS No. 109 // The Accounting Review. 1998. Vol. 73. No. 2. P. 213–233.
Schrand C.M., Wong M.H. Earnings Management Using the Valuation Allowance for Deferred Tax Assets Under SFAS No. 109 // Contemporary Accounting Research. 2003. Vol. 20. No. 3. Pp. 579–611. DOI: 10.1506/480D-098U-607R-5D9W.
Аксентьев А.А. Оценочный резерв по отложенным налоговым активам: практика создания и использования // Вестник НГУЭУ. 2022. № 3. С. 102–127. DOI: 10.34020/2073-6495-2022-3-102-127.
Francis J. Discussion of Creating a Bigger Bath Using the Deferred Tax Valuation Allowance // Journal of Business Finance & Accounting. 2008. Vol. 35. No. (5) & (6). P. 626–632. DOI: 10.1111/j.1468-5957.2008.02086.x.
Bösser J., Pilhofer J. Aktive latente Steuern auf steuerliche Verlustvorträge : Relevanz der US-amerikanischen «Rules-based»-Rechnungslegung für die «Principles-based»-IFRS-Rechnungslegung? // KoR : internationale und kapitalmarktorientierte Rechnungslegung; IFRS. 2008. Vol. 8. P. 296–303. URL: https://research.owlit.de/document/1311d043-232f-3e4f-b0d9-bf3d2a0be67f (accessed 20.10.2022).
Axelson K.S. Accounting for Deferred Taxes // Financial Analysts Journal. 1966. Vol. 22. No. 5. p. 23–26.
Musazi B., Makkawi B. The controversy of deferred tax assets and liabilities classifications and some remedies // Journal of Finance and Accountancy. 2019. No. 25. URL: http://www.aabri.com/manuscripts/182968.pdf (accessed: 20.10.2022).
Bauman M.P., Shaw K.W. Balance sheet classification and the valuation of deferred taxes // Research in Accounting Regulation. 2016. Vol. 28. No. 2. P. 77–85. DOI: 10.1016/j.racreg.2016.09.004.
Legoria J., Sellers K.F. The analysis of SFAS No. 109’s usefulness in predicting future cash flows from a conceptual framework perspective // Research in Accounting Regulation. 2005. Vol. 18. P. 143–161. DOI: 10.1016/S1052-0457(05)18007-2.
Laux R.C. The Association between Deferred Tax Assets and Liabilities and Future Tax Payments // The Accounting Review. 2013. Vol. 88. No. 4. P. 1357–1383. DOI: 10.2308/accr-50417.
Chambers R.J. Tax Allocation and Financial Reporting // ABACUS. 1968. Vol. 4. No. 2. P. 99–123. DOI: 10.1111/j.1467-6281.1968.tb00412.x.
Ciconte W.A., Lisowsky P., Donohoe M.P., Mayberry M.A. Predictable Uncertainty: The Relation Between Unrecognized Tax Benefits and Future Income Tax Cash Outflows. 2016. DOI: 10.2139/ssrn.2390150
Chludek A.K. On the Relation of Deferred Taxes and Tax Cash Flow (Working Paper). University of Cologne. 2011. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1778265.
Chludek A.K. Perceived versus Actual Cash Flow Implications of Deferred Taxes—An Analysis of Value Relevance and Reversal under IFRS // Journal of International Accounting Research. 2011. Vol. 10. No. 1. P. 1–25. DOI: 10.2308/jiar.2011.10.1.1.
Foster B.P., Ward T.J. The incremental usefulness of income tax allocations in predicting one-year-ahead future cash flows // The Journal of Applied Business Research. 2007. Vol. 23. No. 4. P. 37–48. DOI: 10.19030/jabr.v23i4.1378.
Waugh J.B. The Interperiod Allocation of Corporate Income Taxes: A Proposal // The Accounting Review. 1968. Vol. 43. No. 3. P. 535–539. https://www.jstor.org/stable/244076.
Колчугин С.В. Экономическая сущность налога на прибыль // Международный бухгалтерский учет. 2016. № 22. С. 14–26.
Black H.A. Interperiod allocation of corporate income taxes; Accounting research study no. 09. New York, AICPA, 1966. 123 p. URL: https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1154&context=aicpa_guides (accessed on 22.10.2022).
Sands J.E. Deferred Tax Credits are Liabilities // The Accounting Review. 1959. Vol. 34. No. 4. P. 584–590. URL: https://www.jstor.org/stable/241755.
Graham W.J. Income Tax Allocation // The Accounting Review. 1959. Vol. 34. No. 1. P. 14–27. URL: https://www.jstor.org/stable/241136 (accessed on 22.10.2022).
Barton A.D. Company Income Tax and Interperiod Allocation // ABACUS. 1970. Vol. 6. No. 1. P. 3–24. DOI: 10.1111/j.1467-6281.1970.tb00432.x.
Аксентьев А.А. Влияние отложенных налогов на рыночную стоимость российских банков // Международный бухгалтерский учет. 2022. Т. 25. № 9. С. 1033–1070. DOI: 10.24891/ia.25.9.1033.
Noga T.J., Schnader A.L. Book-Tax Differences as an Indicator of Financial Distress // Accounting Horizons. 2013. Vol. 27. No. 3. P. 469–489. DOI: 10.2308/acch-50481.
Moore J.A., Xu L. Book-tax differences and costs of private debt // Advances in Accounting. 2018. Vol. 42. P. 70–82. DOI: 10.1016/j.adiac.2018.07.001.
Ayers B.C., Laplante S.K., McGuire S.T. Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes // Contemporary Accounting Research. 2010. Vol. 27. No. 2. P. 359–402. DOI: 10.1111/j.1911-3846.2010.01011.x.
Chytis E. Deferred Tax Assets from unused Tax Losses under the prism of Financial Crisis: Evidence from Greece // Conference: 1st International Conference on Business & Economics, Hellenic Open UniversityAt: Athens, Greece. —2015. URL: https://www.researchgate.net/publication/285590463_Deferred_Tax_Assets_from_unused_Tax_Losses_under_the_prism_of_Financial_Crisis (accessed 27.10.2022).
Brouwer A., Naarding E. Making deferred taxes relevant // Accounting in Europe. 2018. Vol. 15. No. 2. P. 200–230. DOI: 10.1080/17449480.2018.1451903..
Kvaal E. Discussion of ‘Making Deferred Taxes Relevant’ // Accounting in Europe. 2018. Vol. 15. No. 2. P. 231–241. DOI: 10.1080/17449480.2018.1473618.
Herbohn K., Tutticci I., Tan Z. The Market Response to Beating After-tax Earnings Targets Revisited using Analysts’ Pre-tax Earnings Forecasts and Concurrent Tax Note Disclosures // Journal of Business Finance & Accounting. 2016. Vol. 43. No. (1) & (2). P. 31–65. DOI: 10.1111/jbfa.12181.
Amir E., Sougiannis T. Analysts' Interpretation and Investors' Valuation of Tax Carryforwards // Contemporary Accounting Research. 1999. Vol. 16. No. 1. P. 1–33. DOI: 10.1111/j.1911-3846.1999.tb00572.x.
Plumlee M.A. The Effect of Information Complexity on Analysts’ Use of That Information // The Accounting Review. 2003. Vol. 78. No. 1. P. 275–296.
Amir E., Kirschenheiter M., Willard K. The Valuation of Deferred Taxes // Contemporary Accounting Research. 1997. Vol. 14. No. 4. P. 597–622. DOI: 10.1111/j.1911-3846.1997.tb00543.x.
Zeng T. The Valuation of Loss Carryforwards // Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration. 2003. Vol. 20. No. 2. P. 166–176. DOI: 10.1111/j.1936-4490.2003.tb00701.x.
Rathke A.A.T., Rezende A.J., Antônio R.M., Moraes M.B.C. Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms // Revista Contabilidade & Finanças. 2019. Vol. 30. No. 80. P. 268–281. DOI: 10.1590/1808-057x201806340.
Ettredge M., Sun L., Lee P., Anandarajan A. Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels? // Auditing: A Journal of Practice & Theory. 2008. Vol. 27. No. 1. P. 1–33. DOI: 10.2308/aud.2008.27.1.1.
Soliman W.S.M.K., Ali K.M. An investigation of the value relevance of deferred tax: the mediating effect of earnings management // Investment Management and Financial Innovations. 2020. Vol. 17. No. 1. P. 317–328. DOI: 10.21511/imfi.17(1).2020.27
Herbohn K., Tutticci I., Khor P.S. Changes in Unrecognised Deferred Tax Accruals from Carry-Forward Losses: Earnings Management or Signalling? // Journal of Business Finance & Accounting. 2010. Vol. 37. No.7 & 8. P. 763–791. DOI: 10.1111/j.1468-5957.2010.02207.x.
Phillips J., Pincus M., Rego S.O., Wan H. Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities // Journal of the American Taxation Association. 2004. Vol. 26. No.1. P. 43–66. DOI: 10.2308/jata.2004.26.s-1.43.
Flagmeier V., Müller J. Tax Loss Carryforward Disclosure and Uncertainty. Arqus Discussion Paper, No. 208, Arbeitskreis Quantitative Steuerlehre (arqus), Berlin. 2016. DOI: 10.2139/ssrn.2982321.
Flagmeier V. The information content of tax loss carryforwards: IAS 12 vs. valuation allowance (Working Paper, No. 216). Arbeitskreis Quantitative Steuerlehre (arqus), Berlin. 2017. URL: http://www.arqus.info/mobile/paper/arqus_216.pdf (accessed: 19.10.2022).
Raedy J.S., Seidman J., Shackelford D.A. Is there Information in the Tax Footnote? American Taxation Association Midyear Meeting Paper: JATA Conference, McCombs Research Paper Series No. ACC-01-11. 2011. DOI: 10.2139/ssrn.1759266.
Christensen T.E., Paik G.H., Stice E.K. Creating a Bigger Bath Using the Deferred Tax Valuation Allowance // Journal of Business Finance & Accounting. 2008. Vol. 35. No. 5-6. P. 601–625. DOI: 10.1111/j.1468-5957.2008.02092.x.
Bauman C.C., Bauman M.P., Halsey R.F. Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings? // Journal of the American Taxation Association. 2001. Vol. 23. No. 1. P. 27–48. DOI: 10.2308/jata.2001.23.s-1.27.
Miller G.S., Skinner D.J. Determinants of the valuation allowance for deferred tax assets under SFAS No. 109 // The Accounting Review. 1998. Vol. 73. No. 2. P. 213–233.
Schrand C.M., Wong M.H. Earnings Management Using the Valuation Allowance for Deferred Tax Assets Under SFAS No. 109 // Contemporary Accounting Research. 2003. Vol. 20. No. 3. Pp. 579–611. DOI: 10.1506/480D-098U-607R-5D9W.
Аксентьев А.А. Оценочный резерв по отложенным налоговым активам: практика создания и использования // Вестник НГУЭУ. 2022. № 3. С. 102–127. DOI: 10.34020/2073-6495-2022-3-102-127.
Francis J. Discussion of Creating a Bigger Bath Using the Deferred Tax Valuation Allowance // Journal of Business Finance & Accounting. 2008. Vol. 35. No. (5) & (6). P. 626–632. DOI: 10.1111/j.1468-5957.2008.02086.x.
Bösser J., Pilhofer J. Aktive latente Steuern auf steuerliche Verlustvorträge : Relevanz der US-amerikanischen «Rules-based»-Rechnungslegung für die «Principles-based»-IFRS-Rechnungslegung? // KoR : internationale und kapitalmarktorientierte Rechnungslegung; IFRS. 2008. Vol. 8. P. 296–303. URL: https://research.owlit.de/document/1311d043-232f-3e4f-b0d9-bf3d2a0be67f (accessed 20.10.2022).
Axelson K.S. Accounting for Deferred Taxes // Financial Analysts Journal. 1966. Vol. 22. No. 5. p. 23–26.
Musazi B., Makkawi B. The controversy of deferred tax assets and liabilities classifications and some remedies // Journal of Finance and Accountancy. 2019. No. 25. URL: http://www.aabri.com/manuscripts/182968.pdf (accessed: 20.10.2022).
Bauman M.P., Shaw K.W. Balance sheet classification and the valuation of deferred taxes // Research in Accounting Regulation. 2016. Vol. 28. No. 2. P. 77–85. DOI: 10.1016/j.racreg.2016.09.004.
Legoria J., Sellers K.F. The analysis of SFAS No. 109’s usefulness in predicting future cash flows from a conceptual framework perspective // Research in Accounting Regulation. 2005. Vol. 18. P. 143–161. DOI: 10.1016/S1052-0457(05)18007-2.
Laux R.C. The Association between Deferred Tax Assets and Liabilities and Future Tax Payments // The Accounting Review. 2013. Vol. 88. No. 4. P. 1357–1383. DOI: 10.2308/accr-50417.
Chambers R.J. Tax Allocation and Financial Reporting // ABACUS. 1968. Vol. 4. No. 2. P. 99–123. DOI: 10.1111/j.1467-6281.1968.tb00412.x.
Ciconte W.A., Lisowsky P., Donohoe M.P., Mayberry M.A. Predictable Uncertainty: The Relation Between Unrecognized Tax Benefits and Future Income Tax Cash Outflows. 2016. DOI: 10.2139/ssrn.2390150
Chludek A.K. On the Relation of Deferred Taxes and Tax Cash Flow (Working Paper). University of Cologne. 2011. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1778265.
Chludek A.K. Perceived versus Actual Cash Flow Implications of Deferred Taxes—An Analysis of Value Relevance and Reversal under IFRS // Journal of International Accounting Research. 2011. Vol. 10. No. 1. P. 1–25. DOI: 10.2308/jiar.2011.10.1.1.
Foster B.P., Ward T.J. The incremental usefulness of income tax allocations in predicting one-year-ahead future cash flows // The Journal of Applied Business Research. 2007. Vol. 23. No. 4. P. 37–48. DOI: 10.19030/jabr.v23i4.1378.
Waugh J.B. The Interperiod Allocation of Corporate Income Taxes: A Proposal // The Accounting Review. 1968. Vol. 43. No. 3. P. 535–539. https://www.jstor.org/stable/244076.
Колчугин С.В. Экономическая сущность налога на прибыль // Международный бухгалтерский учет. 2016. № 22. С. 14–26.
Black H.A. Interperiod allocation of corporate income taxes; Accounting research study no. 09. New York, AICPA, 1966. 123 p. URL: https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1154&context=aicpa_guides (accessed on 22.10.2022).
Sands J.E. Deferred Tax Credits are Liabilities // The Accounting Review. 1959. Vol. 34. No. 4. P. 584–590. URL: https://www.jstor.org/stable/241755.
Graham W.J. Income Tax Allocation // The Accounting Review. 1959. Vol. 34. No. 1. P. 14–27. URL: https://www.jstor.org/stable/241136 (accessed on 22.10.2022).
Barton A.D. Company Income Tax and Interperiod Allocation // ABACUS. 1970. Vol. 6. No. 1. P. 3–24. DOI: 10.1111/j.1467-6281.1970.tb00432.x.
Аксентьев А.А. Влияние отложенных налогов на рыночную стоимость российских банков // Международный бухгалтерский учет. 2022. Т. 25. № 9. С. 1033–1070. DOI: 10.24891/ia.25.9.1033.
Noga T.J., Schnader A.L. Book-Tax Differences as an Indicator of Financial Distress // Accounting Horizons. 2013. Vol. 27. No. 3. P. 469–489. DOI: 10.2308/acch-50481.
Moore J.A., Xu L. Book-tax differences and costs of private debt // Advances in Accounting. 2018. Vol. 42. P. 70–82. DOI: 10.1016/j.adiac.2018.07.001.
Ayers B.C., Laplante S.K., McGuire S.T. Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes // Contemporary Accounting Research. 2010. Vol. 27. No. 2. P. 359–402. DOI: 10.1111/j.1911-3846.2010.01011.x.
Chytis E. Deferred Tax Assets from unused Tax Losses under the prism of Financial Crisis: Evidence from Greece // Conference: 1st International Conference on Business & Economics, Hellenic Open UniversityAt: Athens, Greece. —2015. URL: https://www.researchgate.net/publication/285590463_Deferred_Tax_Assets_from_unused_Tax_Losses_under_the_prism_of_Financial_Crisis (accessed 27.10.2022).
Brouwer A., Naarding E. Making deferred taxes relevant // Accounting in Europe. 2018. Vol. 15. No. 2. P. 200–230. DOI: 10.1080/17449480.2018.1451903..
Kvaal E. Discussion of ‘Making Deferred Taxes Relevant’ // Accounting in Europe. 2018. Vol. 15. No. 2. P. 231–241. DOI: 10.1080/17449480.2018.1473618.
Ключевые слова:
налог на прибыль; отложенные налоги; вре́менные разницы; срочные разницы; отложенное налогообложение..
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