Главная страница » Публикации » 2015 » #12 (60) » Methodological problems of accounting received discounts

Methodological problems of accounting received discounts

Business Administration

Авторы

Аннотация

The article contains the already existing approaches to business and financial accounting of the discounts, acquired by the discount-receiver, analyzes their advantages and disadvantages from the perspective of their correspondence with the active legislation and economic content of the discounts operations. The article also covers the problem of the absence of patterns for accounting discounting operations which would altogether pass the standard ФЗ [FZ] “On accounting”, Accounting Regulations requirements, and interest of the concerned external users.

Ключевые слова

discount, discount-receiver, discount-giver, business accounting, means of accounting

Рекомендуемая ссылка

. Methodological problems of accounting received discounts // Современные технологии управления. ISSN 2226-9339. — #12 (60). Номер статьи: 6006. Дата публикации: 08.12.2015. Режим доступа: https://sovman.ru/en/article/6006/

Authors

Abstract

Keywords

Suggested citation

. // Modern Management Technology. ISSN 2226-9339. — #12 (60). Art. #  6006. Date issued: 08.12.2015. Available at: https://sovman.ru/en/article/6006/

Print Friendly, PDF & Email
Оправить мне на email статью

Читайте также

Статья “Почему сегодня «работает» стратегия, построенная на амбициях?”
Формирование корпоративной системы здоровьесбережения как направление социальной политики современного промышленного предприятия
Практика применения SWOT-анализа в деятельности спортивной коммерческой организации
Презентация к выпускной квалификационной работе «Совершенствование системы управления рисками в IT-организациях»
Новое в стандартизации финансово-хозяйственной деятельности российских предприятий: контроллинг в реальном секторе экономики

Библиографический список

  1. Accounting, difficult questions from tax consulting practice [Buhgalterskij uchet, slozhnye voprosy iz praktiki nalogovogo konsul’tirovanija]. 2012. Garant legal reference system.
  2. Durnovo D.V. Bonuses and discounts to subscribers and customers [Bonusy i skidki abonentam i klientam]. 2010. №4. Garant legal reference system.
  3. The order of Minfin of Russian Federation d.d. 09.06.2001 №44n On enactment of Accounting regulations Inventory accounting Accounting Regulation 5/01 [Prikaz Minfina RF ot 09.06.2001 №44n Ob utverzhdenii Polozhenija po buhgalterskomu uchetu Uchet material’no-proizvodstvennyh zapasov PBU 5/01]. Garant legal reference system.
  4. The order of Minfin of Russian Federation d.d. 30.03.2001 №26n On enactment of Accounting regulations Accounting for fixed assets Accounting Regulation 6/01 [Prikaz Minfina RF ot 30.03.2001 №26n Ob utverzhdenii Polozhenija po buhgalterskomu uchetu Uchet osnovnyh sredstv PBU 6/01]. Garant legal reference system.
  5. The order of Minfin of Russian Federation d.d. 06.05.1999 №33n On enactment of Accounting regulations Organization’s expenditures Accounting Regulation 10/99 [Prikaz Minfina RF ot 06.05.1999 №33n Ob utverzhdenii Polozhenija po buhgalterskomu uchetu Rashody organizacii PBU 10/99]. Garant legal reference system.
  6. Semenihin V.V. Trade [Torgovlja]. Encyclopedia. 2011. Garant legal reference system.
  7. On-line updatable edition Accountant’s practical encyclopedia [Jelektronnaja versija beratora Prakticheskaja jenciklopedija buhgaltera]. 2013. Garant legal reference system.
  8. Identification of the term discount in accounting [Identifikacija termina skidka v buhgalterskom uchete]. 2014. №11(305). pp. 2–12.
  9. Zahar’in V.R. Trade. Accounting and taxation [Torgovlja. Buhgalterskij uchet i nalogooblozhenie]. 2010. Garant legal reference system .
  10. Saharova N.V. Discounts in the account of the seller and the buyer [Skidki v uchete prodavca i pokupatelja]. 2008. №11.  Garant legal reference system.
  11. Vojko A. Accounting and taxation of retro-discounts [Uchet i nalogooblozhenie retro-skidok]. 2010. №40. Garant legal reference system.
  12. Civil Code of the Russian Federation, part one d.d. 30.11.1994 №51-FZ, part two d.d. 26.01.1996 №14-FZ, part three d.d. 26.11.2001 №146-FZ, part four d.d. 18.12.2006 №230-FZ [Grazhdanskij kodeks Rossijskoj Federacii, chast’ pervaja ot 30.11.1994 №51-FZ, chast’ vtoraja ot 26.01.1996 №14-FZ, chast’ tret’ja ot 26.11.2001 №146-FZ, chast’ chetvertaja ot 18.12.2006 №230-FZ]. Garant legal reference system.
  13. Tepljakov A.B. 12100 accounting entries with commentaries [12100 buhgalterskih provodok s kommentarijami]. Gross-Media. ROSBOOKH. 2012. Garant legal reference system.
  14. Perfection of the discounts accounting method in organization [Sovershenstvovanie metodiki buhgalterskogo ucheta skidok na predprijatii]. 2009. №2 (52). http://www1.asau.ru/doc/nauka/vestnik/2009/2/Economy_Shaposhnikov.pdf.
  15. Federal law d.d. 06.12.2011 №402-FZ On Accounting [Federal’nyj zakon ot 06.12.2011 №402-FZ O buhgalterskom uchete]. Garant legal reference system.
  16. The order of Minfin of Russian Federation d.d. 06.10.2008 №106n On enactment of Accounting regulations Accounting policies of an organization Accounting Regulation 1/2008 [Prikaz Minfina RF ot 06.10.2008 №106n Ob utverzhdenii polozhenij po buhgalterskomu uchetu Uchetnaja politika organizacii PBU 1/2008]. Garant legal reference system.
  17. The order of Minfin of Russian Federation d.d. 31.10.2000 №94n On enactment of Chart of accounts of financial and operational activities of an organization and instructions for its implementing [Prikaz Minfina RF ot 31.10.2000 №94n Ob utverzhdenii Plana schetov buhgalterskogo ucheta finansovo-hozjajstvennoj dejatel’nosti organizacij i instrukcii po ego primeneniju]. Garant legal reference system.
  18. The order of Minfin of Russian Federation d.d. 28.12.2009 №381-FZ On the basis of governmental control of the trading activities in Russian Federation [Federal’nyj zakon ot 28.12.2009 №381-FZ Ob osnovah gosudarstvennogo regulirovanija torgovoj dejatel’nosti v Rossijskoj Federacii]. Garant legal reference system.

Leave a Reply

Your email address will not be published. Required fields are marked *

Shopping Cart
Scroll to Top