An adaptive coordination algorithm for the interaction balance method with feedback

To determine the accuracy of the readjustable punches for separating operations (perforation + punching out) of sheet-metal forming, the accuracy parameters were analyzed using the random balance method using the method of experiment planning. Analytical dependencies are obtained to determine the values of deviation of the outer and inner contour dimensions of perforated and punched out sheet parts. From the dependencies obtained, it is possible to estimate and predict the value of deviation in the dimensions of the resulting part at any time during the operation of the punch. Practical recommendations on the calculation of the actuating dimensions of the working elements (stamping punch, matrix) of readjustable punches are offered.

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Russian Accounting Standard (PBU) 18/02: Principles on the balance method use

International Accounting ◽

10.24891/ia.23.12.1356 ◽

2020 ◽

Vol 23 (12) ◽

pp. 1356-1382

Author(s):

E.V. Olomskaya ◽

A.A. Aksent'ev

Keyword(s):

Balance Method ◽

Deferred Taxes ◽

Accounting Standard ◽

Scientific Methods ◽

The Public ◽

General Scientific ◽

The Impact ◽

Original Approach ◽

Descriptive Method ◽

Tax Accounting

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.

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