Перегляд за Автор "Bezverkha, Мarina"

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Problems of financial and tax accounting in Ukraine
(2014) Bezverkha, Мarina
Ukrainian national financial reporting standards are very flexible, according to some interviewees. Where there are options, Ukrainian firms almost always choose the option that is close to, or identical to the tax rules. Of course, some firms do not follow the national standards at all. There is a tendency to use the tax rules for the financial reporting. This tendency causes some problems at times. For example, the tax rule allows companies to deduct the cost of inventory when they pay for it, even if they have not yet received it. That is because the tax rules often follow a cash basis approach rather than the accrual basis.
The need for financial and accounting outsourcing
(2015) Bezverkha, Мarina; Nikitenko, Olga
Simplifying and standardizing financial and accounting processes is a key characteristic of well-run companies, aiming to achieve a variety of good outcomes. Accounting outsourcing is one of the variants of providing the record-keeping at the enterprise for which the head of the enterprise carries the complete responsibility, in accordance with the legislation of Ukraine.