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Понятия Расходов В Бухгалтерском И Налоговом Учете

Author

Listed:
  • Романов Борис Александрович

    (заведующий кафедрой математических дисциплин Московского бухгалтерского института, кандидат технических наук)

Abstract

Выполнен анализ и сравнение определений расходов в бухгалтерском и налоговом учете. Показано, что определения понятий расходов в бухгалтерском и налоговом учете практически совпадают. Дублирование системы определений понятий расходов в НК РФ приводит к бесполезной трате времени бухгалтеров и налоговых консультантов на ее изучение, к принижению роли бухгалтерского учета и огромным трудозатратам на параллельное ведение бухгалтерского и налогового учета.

Suggested Citation

  • Романов Борис Александрович, 2009. "Понятия Расходов В Бухгалтерском И Налоговом Учете," Бизнес в законе. Экономико-юридический журнал, CyberLeninka;Издательский дом Юр-ВАК, issue 3, pages 71-73.
    • Handle: RePEc:scn:027818:14512409
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