Home  Journals  International Accounting  13(259) - 2013 April

Concept, classification and legal regulation of accounting and taxation of losses of material resources

Available online: 2 April 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

The article presents a review of the existing regulatory definitions of accounting and taxation loss of material resources, which are formed the basis of the author's definition of the term characterizing the phenomenon mentioned before. On the basis of legal regulations in this sphere defines the principles of classification of losses depending on their nature, determined by the presence of objective factors - targeting and change in physical and chemical properties.
     The range of some possible negative effects, caused by biased approach to qualifications of losses, the necessity of reliable determination of the sources of losses and their are given.

Keywords: definitions, terms, determinations, losses, wastage, spoilage, technological process, regulation

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive