Start here. Prodolzhenie.Raskrytie information in the financial statements in the composition of information about your organization's policies in the financial statements disclose the procedure for recognizing the managerial and commercial costs. In a report on damages and costs the company profits are displayed with the unit on administrative expenses, selling expenses, cost of goods sold, services, products, labor and other costs. When the cases indicate in the statement of profit and loss account items of income, which separately sostavlyayutkazhdy of which separately is more than 5 percent of total company revenues for the year, it indicates some of the costs, which soostvetstvuet each species. Other costs can not be displayed in the report on losses and gains deployed against the corresponding income, provided that: the costs and related income, which arose in result of identical or similar in nature of economic activity, are not essential to characterize the financial situation of the company; appropriate accounting rules do not zapreschayutili provide this mapping costs. In the financial statements as disclosed at least the following information: the change of flow rate, non-vychesleniyu Cost of sales of services, works, goods, production during the year, expenditures on ordinary activities in the context of cost elements, cost that is equal deductions in connection with the formation in accordance with the accounting rules of reserves (estimated reserves for future expenses, etc.).
Other expenses for the fiscal year, which, in accordance with the rules of accounting are not accrued in the year to the profit and loss must be disclosed in accounting obosoblenno.Nalogovy uchetObschee position main regulating instrument of expenditure in the tax account is 25 head of the Tax Code (tax profit). Taxpayers calculate tax base After each of the reporting (tax) period on the basis of tax accounting. Tax accounting is a system of compiling information to determine the tax base, based on primary documents, grouped in accordance with the procedure stipulated by the Tax Code. On occasion, when the accounting registers contained insufficient information to determine the tax base in accordance with requirements of this chapter, the taxpayer may apply independently fill accounting registers other details, thereby forming the tax registers uchetaili to separate registers tax accounting. Tax accounting is to form a complete dostovernoyi inf-lattice on the treatment for taxation of business transactions. Tax accounting taxpayer arranged independently, based on the principle of consistency in applying the norms and rules of tax accounting.
The procedure of tax accounting is established in the taxpayer's accounting policies for tax purposes, approved appropriate order of the head. Tax and other authorities do not have the right to set the format of documents to the taxpayer of the tax accounting required. When the payer opens up new kinds of activities, he is also obliged to identify and reflect the accounting policy for tax purposes, principles and procedures for mapping purposes of taxation of these activities. These tax records must show procedure for determining the share of expenses that are deductible for tax purposes in the current tax period, the balance of costs to be expensed in subsequent tax periods, formation amounts of revenues and expenditures, the amount payable to the budget for the tax, as well as the procedure of formation amounts of reserves produced. Confirmation of tax records are: analytical tax accounting registers; calculation of the tax base, the primary records (including accountant's certificate). To be continued …. Educate yourself with thoughts from Reeta Kapani Holmes. Ltd. 'Censor' provides a variety of accounting services.