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|Title:||The Disclosure of Events after the Balance Sheet Date Related to the Status of the Company as a Taxpayer: Peculiarities of Ukrainian practice|
Кузьменко, Г. І.
Шалімова, Н. С.
|Keywords:||events after the balance sheet date|
|Publisher:||Baku Business University|
|Citation:||Kuzmenko, H. The Disclosure of Events after the Balance Sheet Date Related to the Status of the Company as a Taxpayer: Peculiarities of Ukrainian practice. / H. Kuzmenko, N. Shalimova // AUDIT elmi-praktiki jurnal. - Baku Business University. - Vol. 22. - № 4. - P. 27-36.|
|Abstract:||The article is dedicated to the problem of the disclosure of events after the balance sheet date related to the status of the company as a taxpayer in Ukraine practice. The objective of the paper is to determine the events and situations Related to the Status of the Company as a Taxpayer which can be classified as events after the balance sheet date, and the disclosure of the mechanism of peculiarities of their disclosure. The discussion of the paper emphasized that the content of the financial statements concerning the disclosure of the information about the place of the company in a complex system of tax relations does not fully correspond to the information demands of its users, its qualitative characteristics and principles of training. The need to disclose the information about tax relations of an enterprise is a consequence of the qualitative characteristic of financial reporting as appropriateness and two principles of its preparation are the principle of full coverage and the principle of continuity of activities. The mechanism for ensuring compliance with the principle of preparing financial statements as a "principle of full coverage" should be based on the need to allocate in the category of "events after the balance sheet" events and circumstances that are related to tax relations of the enterprise. These events should be classified into two groups: those that arose after the balance sheet date and those that provide additional evidence of the conditions and circumstances that existed on the balance sheet date. Such events, in accordance with the requirements of national legislation and accounting regulations (standards), should be taken into account in the preparation of financial reporting and covered in the notes to the financial statements.|
|Appears in Collections:||Наукові публікації кафедри аудиту, обліку та оподаткування|
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