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  " " 3  2016 .

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 6


 8
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What needs to know the accountant of the closed joint stock company transformed to limited liability company?
Keywords: property tax, transport tax, land tax, personal income tax, VAT, income tax, simplified tax system.

 16
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Whether the tax authority has the right to make the claim for compensation of damage to treasury?
Keywords: tax authority, claim for compensation of damage, civil legal proceedings, losses, taxpayer, VAT.
 18
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How the small enterprise can significantly lower the labor and material inputs on conducting accounting and drawing up the reporting?
Keywords: small enterprises, authorized capital, accounting reports, income, expenses, financial results.

 21

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The main requirements imposed by IFRS of 3 "Business combinations" to the account and reflection in financial statements of separate types of assets and obligations of the united organizations are considered.
Keywords: capital, net assets, method, share.

 27
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How calculations for the similar transaction are reflected in accounting of the creditor and debtor?
Keywords: commodity credit, VAT, simplified tax system.
 37

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How these values are reflected in accounting and tax accounting of construction company?
Keywords: assets, sub-account, way, order, expenses.
 43
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As calculations for such transaction are reflected in the accounting of the seller and buyer?
Keywords: commercial credit, borrower, lessor, VAT.

 53
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Of what there are expenses on participation in competition? How they are reflected in the account? Whether everything the organizations can consider such expenses for the taxation?
Keywords: competition, auction, quotations, demand.
 58
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How for calculation of income tax to consider expense accounts?
Keywords: charge method, reception, service, estimate of expenses, documentary justification.
 64

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How to reflect in the account acquisition and acceptance in operation of a real estate object, serviceable, registration of the property right on which didn't take place yet?
Keywords: property right, property tax, real estate, fixed assets.
 68

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The termination of article about tax advantages of the organizations operating in education and medicine.
Keywords: educational organizations, medical organizations, license, VAT, income tax, simplified tax system.
 74

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The termination of article about the mechanism of recognition of expenses according to debt obligations for the profit taxation.
Keywords: assets, obligations, debt, debts, affiliated persons.

 81

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The report on cash flow is gives the chance to estimate ability of assets to generate money at implementation of economic operations.
Keywords: money equivalent, risk, liquidity, interest income, cost.
 88

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Today more than ever it is necessary to apply the principle of care in estimates of the income and to charge reserves under possible losses.
Keywords: principle of care, an assessment of the income, reserves under possible losses, financial result.

 99

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How at divorce between the former spouses the property and debts share?
Keywords: joint property of spouses, obligations, total income and expenses, transport tax, bank credit.
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103

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107

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How the innocence and integrity correspond? What is "a nonprofessionalism presumption"? This term is for what purpose applied?
Keywords: terms, presumption, innocence, taxpayer, tax authorities, arbitration court.

110

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Whether it is possible to use someone else's trademark gratuitously? What order of the taxation in this case?
Keywords: licensee, contract, income, authorized capital, property right, market prices, transaction, rent, counterfeit goods, losses.

112

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Whether activities for production, storage and realization of alcoholic products are subsidized from the budget?
Keywords: subsidies, income tax, alcoholic products, company, excise goods, realization, budget.
114

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In what case the owner of a share in the authorized capital of society gains income?
Keywords: share, authorized capital, society, income.

116

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, 22.01.16 07-04-09/2355.
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By preparation of the reporting for last year it is expedient to consider recommendations about carrying out audit of annual accounting reports which the Ministry of Finance of the Russian Federation in the letter No 07-04-09/2355 made of 22.01.16.
Keywords: audit, reporting, reserves, foreign currency.

121
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How to reflect transfer of the exclusive and non-exclusive rights to trademarks?
Keywords: license contract, exclusive right, registration, income.

127

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What problems are solved by the professional "Auditor"?
Keywords: auditor, professional standard, characteristic of qualification, company.

129

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What is the basis for blocking of accounts of the company by tax authority? What it is necessary to make for an unblocking of accounts?
Keywords: taxpayer, taxes, penalty fee, penalties, declaration.

136

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How percent on the commercial credit for the profit taxation are considered?
Keywords: commercial credit, obligation, percent, contract, debtor, creditor.
137

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Jurisprudence concerning need of charge of the personal income tax for the sum of the income of the taxpayer is analysed.
Keywords: income, taxpayer, personal income tax, material benefit, court.

140

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What nuances taxpayers need to consider at introduction of a payment for environmental pollution?
Keywords: environment, payment for pollution, users of nature.
141

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The penalty is the most popular way of performance of obligations used by participants of a civil turn. The most important points concerning the sphere of its application are considered.
Keywords: contract, penalty, creditor, debtor, losses.

 

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