INTERNAL CONTROL OF TAX DIFFERENCES BY OPERATIONS WITH NON-CURRENT ASSETS
Journal Title: Інфраструктура ринку - Year 2018, Vol 20, Issue
Abstract
The necessity of applying internal control procedures in the calculation of profit tax is substantiated in the article. Sources of information, objects and procedures for internal control of tax differences that arise from transactions with non-current assets were considered. The specifics of checking transactions with non-current assets are disclosed.
Authors and Affiliations
S. V. Shevchuk, S. H. Osipova
Keywords
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- EP ID EP668368
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