Please use this identifier to cite or link to this item:
|Title:||Information Transparency of the Activity of the Enterprise as Taxpayers: Financial Reporting Capabilities and Ways if Increasing of its Quality|
Кузьменко, Г. І.
Шалімова, Н. С.
notes to the annual financial reporting
events after the balance sheet date
calculations with the budget
|Citation:||Kuzmenko, H. Information Transparency of the Activity of the Enterprise as Taxpayers: Financial Reporting Capabilities and Ways if Increasing of its Quality / H. Kuzmenko, N. Shalimova // Science Review. – 2018. – 1(8). - Vol. 4, January. – P. 3-9.|
|Abstract:||The article discloses the ways of ensuring information transparency regarding the tax relations of the enterprise in the system of financial reporting. It is substantiated that the necessity of disclosing information about tax relations of an enterprise is the result of such qualitative characteristics of financial reporting as appropriateness and two principles of its preparation: the principle of full coverage and the principle of continuous activity. The information about tax relations of a company which should be classified in the categories of events after the balance sheet date, taking into account the requirements of tax legislation is disclosed. The format for disclosing information on the qualitative state of taxation at the enterprise in the notes to the financial statements is proposed taking into account the requirements of the Tax Code of Ukraine concerning the procedure of administering taxes, fees and obligatory payments.|
|Appears in Collections:||Наукові публікації кафедри аудиту, обліку та оподаткування|
Files in This Item:
|pw0611.pdf||256,21 kB||Adobe PDF||View/Open|
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.