Bezverkha, Мarina2014-11-182014-11-182014Bezverkha, M. Problems of financial and tax accounting in Ukraine / Marina Bezverkha // Наукові здобутки молоді – вирішенню проблем харчування людства у ХХІ столітті : програма і матеріали 80 міжнародної наукової конференції молодих учених, аспірантів і студентів, 10–11 квітня 2014 р. – К. : НУХТ, 2014. – Ч. 4. – С. 441-442.https://dspace.nuft.edu.ua/handle/123456789/18457Ukrainian 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.Accounting taxAccountingподатковий облікбухгалтерський облікOther