Trend for 2013-2014: How to recognise interest income and expenses - on an accrual or cash basis?

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This issue is important for taxpayers who have significant amounts of interest income or expenses. We would like to draw your attention to recent negative court practice with respect to deduction of interest expenses on an accrual basis (for example, in the Moscow region). We decided to perform an in-depth overview of the court practice since January 2013 until now.