In particular, the amendments concern the procedure for accounting
of permanent differences, temporary differences and permanent
tax obligations. As permanent differences, there are interpreted
incomes and expenditures: forming book-entry profit (losses)
of accounting period but not taken into account on determination
of tax base on the tax on profit as accounting period, so followings
accounting periods; taken into account on determination of tax
base on the tax on profit of accounting period, but not considered
as incomes and losses in accounting period, so followings accounting
periods in the purposes of book-entry accounting.
Besides,
the amendments concern consideration and reflection in book-entry
accounting of deferred tax assets and deferred tax obligations.
There is established that in the case of changing of rates of
the tax on profit, size of deferred tax assets and deferred
tax obligations is subject of recalculation with referring of
difference arisen in the result of recalculation to the account
of record of undistributed profit (uncovered loss).
There
is specified the notion of current tax on profit, as well as
ways for determination of determination of size of current tax
on profit, that may be used by organization and obtained in
accounting policy.
There is corrected the procedure for
disclosure of information in book-entry accounting.
the Statute on submission of the license on performance
of activity of investment funds, the license on performance
of activity on administration of investments funds, share investment
funds and not state pension funds, the license on performance
of activity of specialized depositary of investment funds, share
investment funds and not state pension funds, the license on
performance of activity of not state pension funds on pension
security and pension insurance, and redrawing up the document
confirming the availability of the license;
the License of
documents applied to application on refusal in the license on
performance of activity on administration of investments funds,
share investment funds and not state pension funds, the license
on performance of activity of specialized depositary of investment
funds, share investment funds and not state pension funds, the
license on performance of activity of not state pension funds
on pension security and pension insurance, and redrawing up
the document confirming the availability of the license.
