The results of the critical analysis of the unification of financial and tax accounting, identified
aspects of the comparability of these types of records. Investigated parity methodological framework
set out basic principles of tax accounting standards accounting standards.
The article presents considerations concerning the problemofmethodological study of creative
functioning taxation and its unification of financial accounting. There is a lack of scholarly attention
to this problem , which leads to the parallelism of the two sub- accounting and overhead associated
with duplicating reflect income and expenses and determine the financial results for the fiscal
requirements of the legislation of the National Accounting Pronouncements.
It is proved that the use of creative accounting treatments related transactions lies in the fact
that income is no coordination with the increase and decrease in asset commitments may affect the
recognition insignificant amount of income, expense is no coordination with the decrease and
increase asset committed to commitments, the violation period expensing; overstatement
(understatement) cost reporting period, the recognition on transactions, which in its economic
essence can not be included in the cost. The conclusion about the unreasonableness of parallel
conducting financial and tax accounting types, arguments solving existing problems be based on deep
(adaptive) standardization finan l account. Suggested own vision of a possible solution to the
problemof the use of elements of creativity in the tax records and unify it with the financial.