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Accrued interest (coupon) income
Accrued interest (coupon) income - accrued interest (coupon) income means the accrued interest (coupon) income determined in accordance with paragraph 27 of article 280 of this Code1.
Tax Code of the Russian Federation, as amended on 01.01.2027, article 214.1, paragraph 13 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩