The problems of including deferred taxes in the calculation of the net assets of the organization

Subject. Deferred taxes as a component of an organization's net assets. Objectives. To identify the issues of including deferred taxes in the net assets of an organization and identify areas for future research in this area. Methods. The work is theoretical and critical in nature. Standard scientific methods are used: the dialectical method of scientific cognition, the method of collecting theoretical information, the method of formalization, as well as analysis, synthesis and comparison. Results. The paper establishes four areas of research of the net asset indicator: from the point of view of financial analysis, accounting theory, company value management, as well as the calculation of the indicator according to the methodology approved by the legislator. The theoretical design of the accounting category of deferred taxes is characterized and its applicability within the framework of the designated areas is explained. Conclusions. The characterization of the problem of including deferred taxes in the calculation of an organization's net assets directly depends on the chosen direction. From the point of view of accounting theory, deferred taxes are included in the equity of an organization and, by definition, cannot have such characteristics as Liquidity, Solvency, Reality, Moneyness, etc. At the same time, representatives of the field of economic analysis misinterpret the essence of deferred taxes, and therefore incorrectly apply accounting indicators in economic (financial) calculations. From the point of view of calculating net assets for the purposes of civil and corporate legislation, it is necessary to continue research to determine whether the inclusion or exclusion of deferred taxes meets the goals of the legislator.