ACCOUNTING AND TAXATION PROBLEMS OF AGRICULTURAL PRODUCE MEASUREMENT  Cover Image

СЧЕТОВОДНИ И ДАНЪЧНИ ПРОБЛЕМИ ПРИ ОЦЕНЯВАНЕ НА ЗЕМЕДЕЛСКАТА ПРОДУКЦИЯ
ACCOUNTING AND TAXATION PROBLEMS OF AGRICULTURAL PRODUCE MEASUREMENT

Author(s): Georgi Gerganov
Subject(s): Economy
Published by: Стопанска академия »Д. А. Ценов«
Keywords: accounting standards; agriculture; agricultural produce; measurement; financial results; taxation problems; accounting problems

Summary/Abstract: The present article analyses the prescriptions of accounting stand­ards № 41 “Agriculture“ and № 2 „Inventories“ for determination and measurement of agricultural produce and the role of the estimates for the formation of the financial result for the period. When those standards are used in the accounting practice some texts, regulating the transformation of the financial result for tax purposes, appear to be contradictory. A specific example given here illustrates the logical sequence of the tax treatment of the differences between the measurements of produce at initial recogni­tion and at the end of the year.

  • Issue Year: 23/2013
  • Issue No: 1
  • Page Range: 20-37
  • Page Count: 18
  • Language: Bulgarian
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