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МЕТОДИ ОБЧИСЛЕННЯ ПДВ: ОБЛІКОВИЙ АСПЕКТ // Methods of VAT calculation: accounting aspect

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  • Уллубієва, Каріна Касумбеківна

    (Житомирський державний технологічний університет)

Abstract

Methods of VAT calculation as well as their accounting securing have been considered. The most effective method for VAT calculation in accordance with economic situation emerged in Ukraine, has been determined as well as ways for improving accounting for VAT have been outlined. Розглянуто методи обчислення ПДВ, а також їх облікове забезпечення. Визначено найефективніший метод розрахунку ПДВ відповідно до економічної ситуації, що склалася в Україні та окреслено шляхи вдосконалення бухгалтерського обліку ПДВ.

Suggested Citation

  • Уллубієва, Каріна Касумбеківна, 2010. "МЕТОДИ ОБЧИСЛЕННЯ ПДВ: ОБЛІКОВИЙ АСПЕКТ // Methods of VAT calculation: accounting aspect," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 17(2).
    • Handle: RePEc:scn:000pbo:51964
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