Showing 1 - 10 of 106
Purpose of the article is application of approach to study of business entity as object of capital investment and, using this as a basis, build-up of a new theoretical model of accounting system to meet information demands of investment management. Items of the accounting model for production of...
Persistent link: https://www.econbiz.de/10011268369
Changes in mechanisms of small business entities direct taxation prove the timeliness of scientific research into the issue of their activity tax regulation. The article covers the grounds for further use of favorable taxation of small business entities’ incomes in Ukraine. The ways for...
Persistent link: https://www.econbiz.de/10011131909
The specifics of the simplified tax system for small businesses have been identified. Much attention is devoted to the analysis of a single tax for small businesses. In particular, the shortcomings of the single tax are given; the criteria and order of determining a single tax payer have been...
Persistent link: https://www.econbiz.de/10010633729
The significant part of internal politics of each country is the tax relationship that under union relations goes beyond the borders of a single country, and therefore requires coordination with other members of the union. The article addresses the methodological aspects of form and structure of...
Persistent link: https://www.econbiz.de/10010937920
In the article the IAS 41 'Agriculture' (fair value of biological assets and agricultural products) terminology has been considered within the Russian theory and practice of accounting. A multifactor model of assets and liabilities fair value calculation has been proposed. It has been found that...
Persistent link: https://www.econbiz.de/10011131905
The Study covers the research of conditions for recognition of inventories in the governmental sector accounting. The comparative analysis has been performed as to the inventories recognition criteria provided by the National Accounting Provisions (Standards) 123 in the public sector -...
Persistent link: https://www.econbiz.de/10011131908
The article covers the issues of possibility of accounting and its constituents in solution the problems of steady growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting intellectual resource of post industrial society, namely,...
Persistent link: https://www.econbiz.de/10011131910
The Article addresses the history of the development of accounting as a social and economic institute and definition of periodization of its development. It is noted that the formation of institutional models of accounting took place from informal regulation to establishment of formal rules and...
Persistent link: https://www.econbiz.de/10011131911
The article covers analysis of some historically significant issues of accounting development in the home-country of contemporary accounting made with reference to the archived materials found in Italy. In particular, the issue of purpose and order of taking entries in the book titled...
Persistent link: https://www.econbiz.de/10011131913
The Article covers the clarification of nature and place of distribution costs in accounting system of company's non-production-related costs, as well as the groundings of the proposals for improving its information content. Based on the study of national scientists' approaches to the marketing...
Persistent link: https://www.econbiz.de/10011131914