Основні принципи формування витрат підприємств з метою визначення об’єкта оподаткування податком на прибуток
Basic principles of forming of profits of enterprises with the purpose of determination of object of taxation an income tax
Author(s): Halyna NazarovaSubject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Кіровоградський національний технічний університет
Keywords: expenses from operating activities; other expenses; accounting, object of taxation; income tax
Summary/Abstract: In the article basic principles of forming of profits from operating activity and other profits of enterprises – payers of income tax are generalized. Temporal and permanent tax differences are certain at forming of profits of enterprises. The structure of earnings and order of their forming is generalized on the basis of information of record-keeping.
Journal: Наукові праці Кіровоградського національного технічного університету. Економічні науки
- Issue Year: 1/2012
- Issue No: 22
- Page Range: 213-221
- Page Count: 9
- Language: Ukrainian