THE PROBLEM ISSUES OF LIABILITIES’ DOCUMENTATION IN ACCOUNTING
Journal Title: Інноваційна економіка - Year 2017, Vol 72, Issue 11
Abstract
Purpose. The purpose of the study is to analyze changes in the legislation on of liabilities at enterprises and to identify the problem issues related to them. Methodology of research. The methodological basis of the research are general scientific and special methods of cognition, in particular, monographic, abstract-logical, comparative, analysis and synthesis, generalization and grouping, induction and deduction when describing changes to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine". Findings. According to the results of the study has been determined that the amendments to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" and the Regulations on the documentary provisions of records in the accounting number 88 caused certain changes to the documentation of liabilities, which, in turn, led to the emergence of problematic issues in the practice of accounting. So, to the source documents for accounting of liabilities can be assigned an invoice (if it is paid and has the appropriate supporting documents and has all obligatory requisites) and the internal source document, if the document from the counterparty is late (if it has all necessary essential elements of the document) as well as act of acceptance and transfer, act of work performed (services rendered), act of acceptance of materials, tax and consignment notes. Herewith the contract is not a source document, since it acts as the basis for the occurrence of an obligation, but does not confirm it at the time of its occurrence (shipment of goods/services). It is noted that the issues that can cause difficulties in the accounting of liabilities include ambiguity regarding the amounts of recognition of expenses in the internal source document by the calculating method. Originality. The scientific novelty of the study is to clarify the system of documenting of the emergence of liabilities under the influence of changes in legislation on source documentation. Practical value. Application of the research results in practice will allow the enterprise to display transactions of the occurrence of liabilities in the source accounting correctly and avoid the risks of misunderstanding with fiscal bodies and counterparties.
Authors and Affiliations
Natalia Katkova, Viktoriia Platonovа
Keywords
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