ACCOUNTING METHODOLOGY OR A SYNDROME OF "COPING ACCOUNTING"
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 2, Issue 2
Abstract
Introduction. The attention is focused on the problems of accounting methodology connected with copying of others not always justified ephemera which periodically substitute the established definitions of accounting. The attention is drawn to the fact that instead of formal copying of doubtful methodological mystifications such as replacement of income on added value as the taxation basis, it is important to focus on solving urgent problems of simplifying the accounting procedure at the enterprises. Methods. The research is based on the analysis of changes introduction practice in the methodology of tax accounting, which in conditions of total control over the profit formation have been made from forms of fiscal reporting into analytical accounting registers, wider than those used in the financial accounting, with the result that the domestic "Tax return for income tax" with annexes, occupies 25 sheets of A4 paper with 272 lines, so it really looks like this figure should be withdrawn as a taxation basis. Results. The result of the developed method is to prove that the attempt to introduce into accounting practice instead of profit added value will become another camouflage of its pseudoreformation similar to the long-term concurrency with using the notorious gross revenues and gross expenses, so it just draw for a long time solving an urgent problem of dubbing elimination in financial and tax revenues, covering it up with different definitions having actually no differences from the practical point of view After all, in conditions that the added value indicator would be a substitute for the profit, paradoxes stated in accounting theory regarding the last will not disappear.
Authors and Affiliations
Petro Khomyn
Keywords
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