PECULIAR FEATURES OF ACCOUNTING FOR CURRENT ASSETS IN LARGE TAXPAYER ENTERPRISES
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This article analyzes the theoretical and practical aspects of accounting for current assets in large taxpayers’ enterprises. The composition of current assets, their valuation, accounting methods, and specific features related to tax reporting are examined. In addition, the issues of harmonization between financial accounting and tax accounting in large enterprises are discussed.
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Zenodo创建时间：
2026-04-18
