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  • Оценочные резервы: некоторые аспекты бухгалтерского и налогового учета
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Practical accounting

iconОценочные резервы: некоторые аспекты бухгалтерского и налогового учета

Данная статья знакомит читателей с основными правилами формирования, признания и учета оценочных резервов1. Их формируют в соответствии с правилами бухгалтерского учета вне зависимости от финансового результата деятельности предприятия. На практике предприятия очень осторожно подходят к их формированию и, соответственно, к их указанию в учетных политиках. Это связано с необязательностью их формирования, а также с необходимостью подтверждения методик расчетов, применения профессионального суждения бухгалтером, а также с появлением разниц в...

Natalia Zlatina

Natalia Zlatina

Monitorul fiscal FISC.md nr.2 (72) 2022

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