Preview

Avtomobil'. Doroga. Infrastruktura.

Advanced search

Accounting and tax accounting of expense accounts

Abstract

In article in an evident form are considered not only concept and an order of reflection of the accounting of expense accounts, but explanations on registration of the facts of economic life in registers of accounting and tax accounting. Material is based on the operating regulatory base taking into account the last changes and additions.

About the Authors

М. Zhidkova
MADI
Russian Federation


N. Kazitskaya
MADI
Russian Federation


References

1. Nalogovyi kodeks Rossiiskoi Federacii (chast' vtoraya) ot 05.08.2000 N 117-FZ (red. 04.10.2014).

2. Federal'nyi zakon ot 06.12.2011 N 402-FZ (red. 28.12.2013) «O buhgalterskom uchete».

3. Prikaz Minfina RF ot 29.07.1998 N 34n (red. 24.12.2010) «Ob utverzhdenii Polozheniya po vedeniyu buhgalterskogo ucheta i buhgalterskoi otchetnosti v Rossiiskoi Federacii».

4. Prikaz Minfina RF ot 31.10.2000. N 94n (red. 08.11.2010) «Ob utverzhdenii Plana schetov buhgalterskogo ucheta finansovo-hozyaistvennoi deyatel'nosti organizacii i Instrukcii po ego primeneniyu».

5. Prikaz Minfina RF ot 06.05.1999 N 33n (red. 27.04.2012) «Ob utverzhdenii Polozheniya po buhgalterskomu uchetu «Rashody organizacii» PBU 10/99».

6. Prikaz Minfina RF ot 19.11.2002. N 114n (red. 24.12.2010) «Ob utverzhdenii Polozheniya po buhgalterskomu uchetu «Uchet raschetov po nalogu na pribyl' organizacii» PBU 18/02».

7. Personal. Oplata truda: sait «Berator». – 2007–2014. – URL: http://www.e.berator.ru (data obrasheniya: 19.10.2014).


Review

Views: 1058


ISSN 2409-7217 (Online)