{"id":"https://openalex.org/W3202720778","doi":"https://doi.org/10.26794/2408-9303-2021-8-4-34-50","title":"Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies","display_name":"Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies","publication_year":2021,"publication_date":"2021-10-06","ids":{"openalex":"https://openalex.org/W3202720778","doi":"https://doi.org/10.26794/2408-9303-2021-8-4-34-50","mag":"3202720778"},"language":"en","primary_location":{"id":"doi:10.26794/2408-9303-2021-8-4-34-50","doi":"https://doi.org/10.26794/2408-9303-2021-8-4-34-50","is_oa":true,"landing_page_url":"https://doi.org/10.26794/2408-9303-2021-8-4-34-50","pdf_url":null,"source":{"id":"https://openalex.org/S4210183252","display_name":"Accounting Analysis Auditing","issn_l":"2408-9303","issn":["2408-9303","2619-130X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":"https://openalex.org/P4310312870","host_organization_name":"Finance University under the Government of the Russian Federation","host_organization_lineage":["https://openalex.org/P4310312870"],"host_organization_lineage_names":["Finance University under the Government of the Russian Federation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting. Analysis. Auditing","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.26794/2408-9303-2021-8-4-34-50","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011971445","display_name":"Andrei Andreevich Aksent\u2019ev","orcid":"https://orcid.org/0000-0002-0838-4729","observed_orcids":["https://orcid.org/0000-0002-0838-4729"]},"institutions":[{"id":"https://openalex.org/I117963711","display_name":"Kuban State University","ror":"https://ror.org/01yqewm58","country_code":"RU","type":"education","lineage":["https://openalex.org/I117963711"]}],"countries":["RU"],"is_corresponding":true,"raw_author_name":"A. A. Aksent\u2019ev","raw_affiliation_strings":["Kuban State University"],"raw_orcid":"https://orcid.org/0000-0002-0838-4729","affiliations":[{"raw_affiliation_string":"Kuban State University","institution_ids":["https://openalex.org/I117963711"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5011971445"],"corresponding_institution_ids":["https://openalex.org/I117963711"],"apc_list":null,"apc_paid":null,"fwci":3.8875,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.93368545,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":92,"max":98},"biblio":{"volume":"8","issue":"4","first_page":"34","last_page":"50"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0026000000070780516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/deferred-tax-accounting","display_name":"deferred tax accounting","score":0.8799999952316284},{"id":"https://openalex.org/keywords/temporary-differences","display_name":"temporary differences","score":0.9490000009536743},{"id":"https://openalex.org/keywords/timing-differences","display_name":"timing differences","score":0.9980000257492065},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.7760000228881836},{"id":"https://openalex.org/keywords/balance-sheet-method","display_name":"balance sheet method","score":0.7020000219345093},{"id":"https://openalex.org/keywords/cost-approach","display_name":"cost approach","score":0.9779999852180481},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.6010000109672546}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.832461416721344},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5910274982452393},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5721737742424011},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.5243045091629028},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4909718334674835},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.47448328137397766},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4652223587036133},{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.4337371587753296},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4319005310535431},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42300641536712646}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.26794/2408-9303-2021-8-4-34-50","doi":"https://doi.org/10.26794/2408-9303-2021-8-4-34-50","is_oa":true,"landing_page_url":"https://doi.org/10.26794/2408-9303-2021-8-4-34-50","pdf_url":null,"source":{"id":"https://openalex.org/S4210183252","display_name":"Accounting Analysis Auditing","issn_l":"2408-9303","issn":["2408-9303","2619-130X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":"https://openalex.org/P4310312870","host_organization_name":"Finance University under the Government of the Russian Federation","host_organization_lineage":["https://openalex.org/P4310312870"],"host_organization_lineage_names":["Finance University under the Government of the Russian Federation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting. Analysis. Auditing","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:f5a3de1df97d463096d7db03b522624a","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/f5a3de1df97d463096d7db03b522624a","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0423\u0447\u0451\u0442. \u0410\u043d\u0430\u043b\u0438\u0437. \u0410\u0443\u0434\u0438\u0442, Vol 8, Iss 4, Pp 34-50 (2021)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.26794/2408-9303-2021-8-4-34-50","doi":"https://doi.org/10.26794/2408-9303-2021-8-4-34-50","is_oa":true,"landing_page_url":"https://doi.org/10.26794/2408-9303-2021-8-4-34-50","pdf_url":null,"source":{"id":"https://openalex.org/S4210183252","display_name":"Accounting Analysis Auditing","issn_l":"2408-9303","issn":["2408-9303","2619-130X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":"https://openalex.org/P4310312870","host_organization_name":"Finance University under the Government of the Russian Federation","host_organization_lineage":["https://openalex.org/P4310312870"],"host_organization_lineage_names":["Finance University under the Government of the Russian Federation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting. Analysis. Auditing","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W644071783","https://openalex.org/W2130052362","https://openalex.org/W2177318119","https://openalex.org/W2231407675","https://openalex.org/W2512965773","https://openalex.org/W2797724967","https://openalex.org/W2892421948","https://openalex.org/W2952520305","https://openalex.org/W2958516952","https://openalex.org/W2968431272","https://openalex.org/W2969946234","https://openalex.org/W3095839678","https://openalex.org/W3117259976","https://openalex.org/W3123248062","https://openalex.org/W3137466310"],"related_works":["https://openalex.org/W3117259976","https://openalex.org/W4381624304","https://openalex.org/W4299464357","https://openalex.org/W4225559388","https://openalex.org/W2185852517","https://openalex.org/W2797724967","https://openalex.org/W7135694338","https://openalex.org/W3016207545","https://openalex.org/W2969946234","https://openalex.org/W2803240083"],"abstract_inverted_index":{"Deferred":[0],"taxes":[1,61,84,117],"are":[2,109,159],"an":[3],"important":[4],"object":[5],"of":[6,13,46,57,65,81,96,115,151,169],"accounting":[7,58,73,86],"observation":[8],"to":[9,24,105],"judge":[10],"the":[11,21,26,30,44,50,63,79,89,113,125,167],"degree":[12],"discrepancies":[14,128],"between":[15],"financial":[16,170],"and":[17,38,68,92,99,144,153,163,173],"tax":[18,31,48],"accounting.":[19],"Meanwhile,":[20],"information":[22],"discloses":[23],"users":[25],"effects":[27],"arising":[28],"from":[29,139],"planning":[32],"tools":[33],"usage":[34],"for":[35,59],"corporate":[36],"management":[37],"forecasting":[39],"cash":[40],"outflows":[41],"associated":[42,71],"with":[43,72,146],"payment":[45],"income":[47],"in":[49,62,118,129,148,166],"future.":[51],"The":[52,75,156],"paper":[53],"formalized":[54],"two":[55],"concepts":[56],"deferred":[60,83,116],"form":[64],"models:":[66],"temporary":[67],"timing":[69],"differences":[70],"ideologies.":[74],"author":[76,126],"ha":[77],"structured":[78],"logic":[80],"reflecting":[82],"on":[85,112],"accounts":[87],"using":[88],"balance":[90],"sheet":[91],"\u201ccost\u201d":[93],"methods.":[94],"Analysis":[95],"foreign":[97],"experience":[98],"domestic":[100],"practice":[101],"made":[102],"it":[103,147],"possible":[104],"conclude":[106],"that":[107],"there":[108],"controversial":[110],"issues":[111],"assessment":[114],"reporting,":[119],"including":[120],"at":[121,161],"present":[122],"value.":[123],"Also,":[124],"revealed":[127],"Russian":[130],"Accounting":[131],"Standard":[132],"(PBU)":[133],"18/02":[134],"which":[135],"were":[136],"conceptually":[137],"different":[138],"a":[140,149],"similar":[141],"international":[142],"standard":[143],"conflicting":[145],"number":[150],"theoretical":[152],"methodological":[154],"positions.":[155],"research":[157],"results":[158],"aimed":[160],"scientific":[162],"practical":[164],"workers":[165],"field":[168],"accounting,":[171],"taxation":[172],"audit.":[174]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2021-10-11T00:00:00"}