Економічні науки. Випуск 26. – 2014

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Browsing Економічні науки. Випуск 26. – 2014 by Author "Kuzmenko, Galina"

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    Події після дати балансу, пов’язані з податковими відносинами підприємства: сутність, види та порядок розкриття
    (КНТУ, 2014) Кузьменко, Г. І.; Kuzmenko, Galina
    Розкрито склад інформації про податкові відносини підприємства, яка повинна бути віднесена до категорій подій після дати балансу, з урахуванням вимог податкового законодавства. Класифіковано події та обставини, пов’язані з податковими відносинами підприємства, які виникли після дати балансу, за такими групами: ті, що підтверджують обставини, які існува¬ли на дату балансу, та ті, що вказують на обставини, які виникли пі¬сля звітної дати. Запропоновано механізм їх висвітлення в примітках до фінансової звітності. The purpose of this study is to determine the events and situations related to tax relations of the enterprises, which can be categorized as events after the reporting period, disclosure the mechanism of their elucidation in financial reports. It has been proved that the need for disclosure of tax relations of enterprises is the result of such qualitative characteristics of financial reports as relevance and two principles of preparation: full disclosure principle and the principle of continuity. The structure of information about the tax relations of the enterprises, which should be attributed to the categories of events after the reporting period, taking into account the tax regulations have been disclosed. The events and circumstances related to tax relations of enterprises have been classified into two groups (those that arose after the reporting period, and those that provide further evidence of conditions and circumstances that existed at the reporting period). The mechanism of their disclosing in comments to financial statements has been proposed. The recommendations and suggestions allow the improving of the qualitative characteristics of accounting information about enterprise’s place in the system of tax relations and knowledge of users about it. The questions of the formation of internal administrative documents, in particular the accounting policy, in respect of determining the level of materiality and the order of disclosure the events after the reporting period taking into account the specifics of the financial and economic activity requires a further studies.