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The article examines the latest changes in RSA 18/02 "Accounting for corporate income tax payments", adopted by order of the Ministry of Finance of the Russian Federation. The new version of the Regulation comes into effect since January 01, 2020. As a result of the study, the authors revealed a convergence of Russian standards for determining temporary differences and deferred taxes, and at the same time indicated differences that still remained, and also assessed the existing differences. The authors considered it appropriate to systematize new principles for calculating deferred income taxes. For clarity, the definitions of current tax, net profit and other concepts, calculations of current tax and income tax expenses are presented in the form of formulas that can be easily compared with a previously existing methodology. The results of the study can be used when transforming financial statements, as well as in the construction of the consolidated financial statements generated in Russia in accordance with the requirements of IFRS, since the latest Аннотация В статье исследуются последние изменения в ПБУ 18/02 «Учет расчетов по налогу на прибыль организаций», принятые в приказе Министерства финансов РФ. Новая редакция Положения вступает в действие с 01 января 2020 года. В результате проведенного исследования авторами выявлено сближение российских норм определения временных разниц и отложенных налогов, и вместе с тем указано на еще сохранившиеся различия, а также проведена оценка имеющихся отличий. Авторы сочли целесообразным систематизировать новые принципы расчета отложенных налогов на прибыль. Для наглядности определений текущего налога, чистой прибыли и прочих понятий, расчеты текущего налога и расхода по налогу на прибыль представлены в виде формул, легко поддающихся к сопоставлению с ранее существовавшей методикой. Результаты исследования возможно применять при трансформации отчетности, а также при построении консолидированной 167 PhD in Economics, assistant Professor of Basic department Financial Control, Analysis and Audit of the Main Control Department of Moscow Plekhanov Russian University of Economics Russia 168 Doctor of Economic Sciences, Professor of Basic department Financial Control, Analysis and Audit of the Main Control Department of Moscow Plekhanov Russian University of Economics Russia 169 Teacher Kyrgyz National University named after J. Balasagyna st. Frunze., Kyrgyzstan 170 State and municipal administration and law Moscow City Teacher Training University 2nd Agricaltural fare, Moscow, Russia 171 Doctor of Economic Sciences, associate Professor of Department of State Financial Control Financial University under the Government of the Russian Federation Leningradsky, Russia

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The essence of temporary differences under the conditions of changes in RSA 18/02 and convergence with IAS 12 “Income taxes” and their impact on the financial statements