ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 19, 2002 No. 114n

About approval of the Accounting regulation "Accounting of Calculations for the Income Tax of the Organizations" PBU 18/02

In pursuance of the Program of reforming of financial accounting according to international accounting standards approved by the order of the Government of the Russian Federation of March 6, 1998 N 283, I order:

1. Approve the enclosed Accounting regulation "Accounting of Calculations for the Income Tax of the Organizations" PBU 18/02.

2. Enact this order starting with accounting records for 2003.

Approved by the Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 114n

Accounting regulation "Accounting of Calculations for the Income Tax of the Organizations" PBU 18/02

I. General provisions

1. This Provision (further - the Provision) establishes rules of forming in financial accounting and procedure for disclosure in accounting records of information on calculations for the income tax of the organizations (further - the income tax) for the organizations recognized in the procedure established by the legislation of the Russian Federation by taxpayers of the income tax (except credit institutions and the organizations of public sector), and also determines interrelation of the indicator reflecting profit (loss), estimated according to the procedure, established by regulatory legal acts on financial accounting of the Russian Federation (further - accounting profit (loss), and tax base on the income tax for the accounting period (further - taxable profit (loss), calculated according to the procedure, established by the legislation of the Russian Federation on taxes and fees.

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