THE REPRESENTATION OF EXPENSES OF THE ENTERPRISE IN THE SYSTEM OF FINANCIAL, MANAGEMENT AND TAX ACCOUNTING
Journal Title: Східна Європа: економіка, бізнес та управління - Year 2018, Vol 3, Issue 14
Abstract
The article investigates the place of expenses in the accounting system. Accounting is considered as a set of subsystems that play a different role in the information system and provide different goals. Attention is drawn to the grouping of the information data file of expenses for the needs of the accounting system. The question of the necessity for the maintenance of a separate tax accounting and the possibility of recognizing it as a component of accounting are distinguished and described. The comparison of management and tax accounting of expenses is carried out according to the criteria of determination, the moment and terms of determination, and classification.
Authors and Affiliations
N. R. Dombrovska
Keywords
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- EP ID EP673934
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