Key aspects, features and ways of improving accounting low value items
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 4, Issue
Abstract
In this article the accounting features low value items in enterprises in continuous improvement of the legal and regulatory framework are defined. The analysis of the differences between national standards and provisions of the Tax Code in the context of separate accounting features low value assets is done. Recommendations for improving certain aspects of the legal and regulatory accounting low value items are developed.
Authors and Affiliations
Olena Leonidivna Mykhalska, Dmytro Volodymyrovych Shestopalov
Keywords
Related Articles
- EP ID EP593264
- DOI -
- Views 55
- Downloads 0
Implementation of a screen account for the intermediate resultant commercial and production index "marketing costs" in the subsystem of accounting
Industry and research and production associations need to use a large amount of diverse information in order to develop cost-effective marketing strategies for their intensive development, not least among the accounting...
Diversification as basis of improving environmental and economic efficiency according to the concept of sustainable development of coal regions
The article is devoted to the actual problems of ecological and economic efficiency according to the concept of sustainable development of coal regions. Enterprises should strive to ensure economic efficiency and also pa...
Budget support as a method of public regulation of health protection
The article deals with sources of formation of financial resources of the health protection sector. This made it possible to identify the priority type of financial resources - budget funds. The theoretical foundations o...
Theoretical aspects of the development of enterprises’ changes management system
The article defines, that changes are objective consequences of the process of civilizational development. It has been suggested to distinguish three levels of changes influence on the functioning of the business entitie...
Legal mechanisms of mortgage lending: foreign experience and ukrainian practice
The research paper deals with the analysis of the current legislation on mortgage lending in Ukraine. The theoretical substantiation and development of practical recommendations for improvement of mortgage lending in Ukr...