Implementation: accounting and tax accounting
The publication contains a detailed analysis of the current rules for accounting for income from the sale of own products, fixed assets, inventories, purchased goods, works and services, taking into account all changes in legislation. Unlike many books written on this topic, the author does not just provide typical transactions, but offers readers a detailed analysis of the problems arising in connection with the reflection of relevant transactions in accounting and tax accounting. With the help of this book, even a novice accountant or entrepreneur will be able to correctly draw up a contract, taking into account all the necessary formalities, and reflect the relevant transactions in accounting and tax accounting in order to correctly (and not too much) pay all the necessary taxes. All recommendations are given taking into account the requirements of the Ministry of Finance of the Russian Federation and tax authorities, presented by them during documentary inspections. The book also takes into account judicial practice, rulings of the Constitutional Court of the Russian Federation and resolutions of the Plenum of the Supreme Arbitration Court of the Russian Federation. The book is addressed to a wide range of readers: accountants, lawyers and managers of enterprises and organizations of all forms of ownership. The publication can be used as a textbook in the study of accounting, taxation theory, economic and tax law.
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