Tag: accounting policy

Theoretical and organizational aspect of application of the professional judgment in the formation of the accounting policy under IFRS

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. Theoretical and organizational aspect of application of the professional judgment in the formation of the accounting policy under IFRS//Science online: International Scientific e-zine - 2022. - №1. - https://nauka-online.com/en/publications/economy/2022/1/11-13/

Annotation: The article highlights the areas of application of professional judgment of the accountant in the formation of accounting policies under International Financial Reporting Standards. According to the results of the analysis of normative and legal regulation of professional judgment, it is established that the current legislation does not set limits on the application of professional judgment in the formation of accounting policies under IFRS. To solve this problem, a model of professional judgment is proposed, which includes assessment of the competence of accounting staff, risk assessment of internal and external environment. The article pays special attention to the analysis of the variability of legislation and clarifying the essence of professional judgment in the works of domestic scientists and the legal framework.

The problem of tax optimization: history and modernity

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. The problem of tax optimization: history and modernity//Science online: International Scientific e-zine - 2019. - №8. - https://nauka-online.com/en/publications/jurisprudence/2019/8/problema-optimizatsii-nalogov-istoriya-i-sovremennost/

Annotation: The article discusses historical views on the emergence of taxes, as certain economic relations between the state and society - from ancient times to the present. The actual question of understanding the concept of “optimization” is posed, how “optimization” and “minimization” of taxes differ, and also how the tax burden of the enterprise is reduced. The analysis of the problem is carried out, namely: does the reduction in expenses of the enterprise improve the financial and economic status of taxpayers, and is this a normal phenomenon for doing business and economic processes; whether the state is interested in optimizing taxation of taxpayers in the long run, and whether reducing the cost of paying taxes increases the financial stability of the enterprise.

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