Матеріали конференцій
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Документ Шляхи гармонізації фінансового, управлінського та податкового обліку основних засобів(2014) Сукненко, Ольга КостянтинівнаАналіз розпорядчих документів суб’єктів господарювання показав низку суттєвих недоліків як методологічного, так і практичного характеру в її формуванні і застосуванні.Документ Problems of financial and tax accounting in Ukraine(2014) Bezverkha, МarinaUkrainian 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.Документ Tax accounting in Ukraine(2014) Sedlova, AnastasiyaUkraine has two-tier tax system and levies taxes on the local and state levels. There are 18 state and 5 local taxes and charges. Ukraine imposes taxes on its residents on a worldwide basis. The residency of legal entities is determined based on the place of incorporation. As to individuals, the Tax Code provides for a tiebreaker rule.However, tax authorities tend to use the Commentaries in their interpretation of the Tax Code’s provisions.Документ Tax accounting in Australia(2014) Shyprovaya, AndzhelynaAustralia is one of the highest taxing countries on Earth. An Australian resident is taxed on all sources of income whether they are earned in Australia or not.