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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ? ???????? ???????: ?????????? ??????
Accounting for and control over revenues: taxation aspect
 
Creator ?????????, ???? ?????????????
Boryseyko, Yu.V.
 
Subject ?????????????? ?????
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accounting
control
income
gross income
tax settlements
 
Description ???????????? ?????? ?????????? ?? ????????? ????????? ????????, ?? ??????? ? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????? ?? ?????????? ???????? ??????????????? ?????? ?? ???????? ??????? ?? ?(?)?? ?? ???. ? ?????? ????????? ?????? ?????? ?(?)?? ?? ??? ? ??????? ???????????? ??????? ????????????.
?????????? ??????? ??????? ? ????????????? ?? ??????? ??????? ?? ??????????? ?????? ??????? ?? ??????? ???????. ????????? ?????????? ???? ?(?)?? ?? ??? ? ??????? ???????? ???????, ?? ?????? ????? ????????????? ????? ?? ???????? ??????? ???????, ??????????? ?? ?????????? ?? ?????. ????????????? ???????? ???????? ??????? ? ??????????? ?????? ???? ????????? ??????? ??? ???????? ???????. ??????????? ??????? ?????????? ?????????? ???????? ???????????? ?? ????????? ?????????. ?????????? ?????????? ?????? ?? ???????????? ??????? ??????? ? ??????? ?????????????? ????????. ?????????? ?????????? ???? ????????? ??????????????? ??????? ??? ????? ?????????? ??? ????????????? ???????? ?? ????????. ???????????? ??????? ??? ?????????????? ?????????? ??? ?????? ?? ???????? ?(?)?? ?? ???. ????????? ???????????? ???????????? ???????????? ?????? ? ????????? ??????? ??? ??????????? ?????? ?? ?????????? ???????. ?????????? ????????? ???????????? ??????? ????? ?????? ??? ?????????? ?? ??????.
The thesis is directed at solving a scientific dilemma which lies in the grounding of
the theoretical statements and development of practical recommendations on improving
organizational and methodical approaches of accounting for and control over the
revenues according to Accounting Standards (Provisions) and Tax Code of Ukraine.
Some requirements of Accounting Standards (Provisions) and Tax Code of Ukraine
have been coordinated in the part of reflecting company?s revenues.
The concept of ?revenues? has been studied in the retrospective as well as the
contemporary interpretations of the concepts ?income? and ?gross income? have been
researched. Comparison of the regulations included in Accounting Standards
(Provisions) and Tax Code of Ukraine in the part of revenue recognition has been made,
thus on the basis of this comparison the amendments to some articles directed at their
coordination have been suggested. Algorithm of recognizing revenues taking into
consideration all the risks concerning asset possession has been suggested. The
procedure of forming the tax policy as a part of company?s accounting policy has been
determined. The methodic approach towards reflecting gross income in the system of
accounts has been worked out. The list of non-business income has been formed for the purposes of tax exemption. The register for systematizing information on revenues
according to Accounting Standards (Provisions) and Tax Code of Ukraine has been
improved. The necessity of using auditing services in the part of checking revenues for
the companies of small and mid business has been determined. Methodic support of
providing such kind of services for improving their quality has been developed.
 
Date 2016-02-16T11:42:21Z
2016-02-16T11:42:21Z
2012-08-21
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/931
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????