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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
???????? ?????????? ??????: ???????????? ?? ?????????? ?????? ?????????
Primary accounting problems: national and foreign experience of solution |
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| Creator |
??????, ?.?.
Herman, R.T. |
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| Subject |
????????? ????????
????????? ????????? ?????????? ?????????? ?????? ?????????? ?????? source document details of source documents primary accounting international experience |
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| Description |
????????????? ?????????? ????????????? ???????? ?????????? ??????? ??????????????? ?????? ??????? ???????????. ??????????? ????????????? ???????? ??????? ???????????? ?????????? ??? ???????? ????????? ?????????, ???? ??? ???????????? ???? ????????? ???????? ??????? ????????????? ?????????? ??????????? ??????????????? ??????????. ???????? ???????????? ?? ?????????? ?????? ????????? ?????????? ?????? ?????????? ????????????? ???????? ?????????? ???????????. ?? ???????? ??????? ????? ?? ????????? ?????????? ? ???, ??????? ????????, ??????, ?????, ??????? ?? ???????? ???????? ??? ???????????? ?? ???????????? ????????? ?????????? ??????, ?? ?????????? ????? ?????? ?? ?????????? ??????-????????? ?????????? ?????????, ? ????? ????????? ??????? ?? ????????????? ????, ?? ????????? ?????????. ????? ???????? ??????????? ??????? ??????????? ?????? ?????????? ?????? ????????? ?????????? ???????????? ???? ???? ?????????? ? ??????? ???????????? ????? ?????????? ?????????? ????????? ? ??????? ??????????????? ??????, ???????????? ?????? ????????????? ???????? ?? ?????????? ??? ??????????? ?? ????????? ?????????? ????????? ?????????? ?????????????.
Documentation of business transactions provides the accounting system of incoming information. National legislation determines the list of necessary requisite elements to recognize a document as a source one. This condition influences upon the order of recognition of business transactions for the purpose of taxation. The article deals with national and foreign experience of solving the problem of business transaction registration in source documents. The article notes the positive changes in the additional interpretation of the essence of the source document as the perdition that corresponds to the international practice. On the basis of the requirements for primary documents in the United States, Great Britain, Poland, Russia, Moldova and Belarus it is revealed a number of differences with the national practice of primary registration regarding such issues as the definition of the parties as compilers of original document, and the procedure of signature and identification of the persons composing documents. However, the study of foreign experience of regulation of primary accounting allowed forming recommendations for the experience improvement that reflects the fact of registration of the source document, formulating and executing commercial transactions binding document to previous agreements. |
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| Date |
2017-01-24T14:08:38Z
2017-01-24T14:08:38Z 2016 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/5746
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| Language |
uk
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| Relation |
?????? ????.?????: ?????????? ?????;4(78)
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| Publisher |
????
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