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International Accounting
 

Features of legal regulation and accounting for taxable profit formation in Ukraine

Vol. 14, Iss. 39, OCTOBER 2011

Available online: 26 October 2011

Subject Heading: Foreign experience

JEL Classification: 

Panchenko I.A. PhD in Economics, associate professor of the department of accounting Zhytomysky State Technological University, Ukraine
but@ztu.edu.ua

Features of taxable profit formation in Ukraine in compliance with Accounting Statements (Standards) and tax legislation have been disclosed. Inconsistencies of legal acts requirements on the issues of profit formation, which leads to the necessity of calculating and reflecting in accounting tax differences, have been analyzed. Problematic issues of profit formation and distribution, which accounting and managerial staffs face in practice, have been determined.

Keywords: profit, financial results, revenues, expenses, taxable profit, tax differences

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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