http://news.mail.ru/foto/64688/4544/









  " " 8  2020 .

 
 5

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Many organizations now decide to reduce certain activities or production. How do I disclose this information to reporting users?
Keywords: discontinued activity, users, reporting.

 12

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Due to quarantine restrictions, vacation schedules agreed at the end of last year are violated. Should I make changes to the vacation schedule?
Keywords: quarantine, vacation schedule, coronavirus.
 15

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Minimum childcare benefits were increased, a moratorium on bankruptcy was introduced, etc.
Keywords: pandemic, support, benefits, registry.
 21

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Further support measures in connection with the coronavirus pandemic have been developed for lessors and tenants.
Keywords: rental property, coronavirus, debts.

 24

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On a large number of examples, the author analyzed the main regulations of the new federal accounting standard FAS 5/2019 "Inventories".
Keywords: inventories, measurement, fair value.
 31

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The end of the article on the potential impact of the distribution of COVID-19 on the accounting, reporting and audit of these reports, as well as the formation of reserves.
Keywords: accounting, reporting, reserve.
 35

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The end of the article on property accounting for the balance sheet.
Keywords: off-balance sheet accounting, rent, goods.
 41
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How are precious metals contained in fixed assets and obtained during their liquidation reflected in the accounting and tax accounting?
Keywords: fixed assets, precious metals, dismantling of equipment, write-off, disposal.
 48

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The new standard established that the cost of finished products in single production is determined by actual costs, in serial and mass production it is allowed to be estimated at direct costs without including indirect or at planned (target) costs.
Keywords: serial production, direct costs.

 51

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The authorities exempted the affected business from taxes for the II quarter of this year, making another amendment to the Tax Code of the Russian Federation.
Keywords: VAT, income tax, personal income tax.
 55
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VAT tax disputes are quite numerous and diverse. The most interesting and relevant solutions were analyzed.
Keywords: VAT, tax deduction, losses.
 61

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Movable property is exempt from taxation, while it is important to clarify its difference from real estate, so as not to overpay to the budget and not have disputes with tax authorities.
Keywords: movable property, tax, court.
 65

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Is personal income tax and insurance premiums paid to a member of the board of directors?
Keywords: company, shareholders, charter, personal income tax.
 69
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Is it permissible to include in the contract a condition on the supplier's obligation to reimburse the buyer for losses of VAT not accepted for deduction by the buyer due to the supplier's failure to fulfill its tax obligations?
Keywords: VAT, counterparty, deduction, losses.

 74
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The "credit holidays" for borrowers were also valid last year, but pandemic made its adjustments in the procedure for their provision. What is the feature of "holidays - 2020"?
Keywords: bank, lender, borrower, loan.

 78

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May be a situation when due to the court's decision the head will not be able to perform his duties. Provides a detailed algorithm of actions in this situation, analyzes the accounting and tax implications.
Keywords: disqualification, tax benefit.

 84

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How to reflect security costs in accounting and tax accounting?
Keywords: damage, license, expenses, VAT, security activities, reimbursable services.
 89
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How do accounting and tax accounting reflect the costs of making company signs and signs? Does the fact of their recognition as advertising matter in taxation?
Keywords: signage, index, consumer, name, legal address, tax authority, advertising.

 94

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The presence of intent, which, in addition to tax consequences, may be followed by criminal liability, is proved by a combination of factors testifying to the deliberate actions of the taxpayer.
Keywords: offense, tax law, intent, fine, criminal law, taxpayer.
101

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In order to identify interdependence, tax authorities have intensified the search for ultimate beneficiaries, including abroad.
Keywords: interdependence, formal features, evidence.

107

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The employee can be fired for appearing while intoxicated during working hours at the workplace. How to do it right?
Keywords: act, medical examination.
111

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COVID-19?
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How to organize work on a rotational basis and what toconsider in connection with the COVID-19 prevention measures?
Keywords: shift method, coronavirus infection, employers, working hours.

118

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The authorities plan to eventually transfer the personnel workflow to electronic form.
Keywords: electronic document management, organizations, individual entrepreneurs, employees.

121

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On June 1, new rules for filling in payment orders came into force when transferring money to individuals.
Keywords: bank, codes, payment orders, salary.
124

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The Russian Ministry of Labor explained how the non-working days with the preservation of wages for employees, established by decrees of the President of the Russian Federation, affected the calculation of average earnings.
Keywords: days off, wages, calculation, employee.

126

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In the tax accounting, other expenses related to production and (or) sale include expenses for the provision of warranty repair and maintenance services, including deductions to the reserve for the upcoming expenses for warranty repair and warranty maintenance.
Keywords: warranty repair, contract, VAT, tax accounting, reserve.

131

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For non-compliance with the requirements of the legislation on the protection of personal data of citizens, administrative, criminal, disciplinary and civil liability are provided.
Keywords: personal data, state, responsibility, operators, employees, entrepreneurs.

136

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The question of the procedure for reflecting in the tax reporting the fact of a "retroactive" revision of the price of already sold goods (works, services) transferred rights arises among many accountants. How do you do that?
Keywords: recalculation, tax base, errors, distortions, tax overpayment, declaration.

 

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