Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Problem questions the organization of accounting in creating consolidated group of taxpayers
Available online: 14 November 2012 Subject Heading: Account problems JEL Classification:
In connection with the introduction of 2012 in the tax legislation of the Russian Federation of a new concept of the consolidated group of taxpayers (further - REAG) Russian taxpayers, who have taken a decision on creating the group, encountered a number of difficulties and uncertainties that arose in the course of the initial stage of functioning of REAG, including those connected with the necessity to define the order of accounting for transactions between participants of the REAG. In this work the difference between the reflection of calculations with the budget of the ordinary taxpayer and the participant of REAG, lists the main transactions between participants of the REAG are identified. On the basis of the analysis of the accounts section VI. "Calculations" of the Plan of accounts of accounting of financial and economic the activities of the organizations concerning the possibility of their use at the reflection of operations in REAG the conclusion is made about the absence at the moment of actual accounts to reflect operations on REAG and about expediency of introduction of the Plan of the accounts of the organization of additional synthetic accounts 78 "Calculations with the participants of the consolidated group of taxpayers". There are examples of possible correspondence accounts 78 with other accounting and the basic scheme of the accounting records is given. Keywords: a consolidated group of taxpayers, accounting, chart of accounts of financial and economic activities of organizations, correspondence accounts. |
ISSN 2311-9381 (Online)
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