ACCOUNTING ANALYSIS OF TAXATION
The global accounting reforms in a range of countries are primarily connected with transition from cash method to accrual concept. Rather often a mixture of these two methods is used. In the transition period the lack ofinformation about the movement of assets, liabilities and equity makes it proble...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
|
| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/91 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850031386667253760 |
|---|---|
| author | DMITRIY Pankov ANASTASIYA Solovyova |
| author_facet | DMITRIY Pankov ANASTASIYA Solovyova |
| author_sort | DMITRIY Pankov |
| collection | DOAJ |
| description | The global accounting reforms in a range of countries are primarily connected with transition from cash method to accrual concept. Rather often a mixture of these two methods is used. In the transition period the lack ofinformation about the movement of assets, liabilities and equity makes it problematic to carry out a comprehensive qualitative analysis. The article offers to deal with these problems by improving the technique of recording business and financial transactions. The proposed method of accounting involves the disclosure of more detailed information about the movement of company’s assets, liabilities and owners’ capital. This enlarges analytical opportunities to carry out the qualitative analysis, which ultimately results in making more educated and effective management decisions. |
| format | Article |
| id | doaj-art-cc5a5ee69634405ea59a034837fe8a33 |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-cc5a5ee69634405ea59a034837fe8a332025-08-20T02:58:58ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-01038010710.26794/2408-9303-2016--3-80-10791ACCOUNTING ANALYSIS OF TAXATIONDMITRIY Pankov0ANASTASIYA Solovyova1Belarus State Economic UniversityBelarus State Economic UniversityThe global accounting reforms in a range of countries are primarily connected with transition from cash method to accrual concept. Rather often a mixture of these two methods is used. In the transition period the lack ofinformation about the movement of assets, liabilities and equity makes it problematic to carry out a comprehensive qualitative analysis. The article offers to deal with these problems by improving the technique of recording business and financial transactions. The proposed method of accounting involves the disclosure of more detailed information about the movement of company’s assets, liabilities and owners’ capital. This enlarges analytical opportunities to carry out the qualitative analysis, which ultimately results in making more educated and effective management decisions.https://accounting.fa.ru/jour/article/view/91бухгалтерский анализметод начислениякассовый методналогообложениеактивыобя- зательствасобственный капиталплан счетовaccounting analysiscash method of accountingaccrual concepttaxationassetsliabilitiesequitychart of accounts |
| spellingShingle | DMITRIY Pankov ANASTASIYA Solovyova ACCOUNTING ANALYSIS OF TAXATION Учёт. Анализ. Аудит бухгалтерский анализ метод начисления кассовый метод налогообложение активы обя- зательства собственный капитал план счетов accounting analysis cash method of accounting accrual concept taxation assets liabilities equity chart of accounts |
| title | ACCOUNTING ANALYSIS OF TAXATION |
| title_full | ACCOUNTING ANALYSIS OF TAXATION |
| title_fullStr | ACCOUNTING ANALYSIS OF TAXATION |
| title_full_unstemmed | ACCOUNTING ANALYSIS OF TAXATION |
| title_short | ACCOUNTING ANALYSIS OF TAXATION |
| title_sort | accounting analysis of taxation |
| topic | бухгалтерский анализ метод начисления кассовый метод налогообложение активы обя- зательства собственный капитал план счетов accounting analysis cash method of accounting accrual concept taxation assets liabilities equity chart of accounts |
| url | https://accounting.fa.ru/jour/article/view/91 |
| work_keys_str_mv | AT dmitriypankov accountinganalysisoftaxation AT anastasiyasolovyova accountinganalysisoftaxation |