Translate this page:
Nota Bene. Books, journals, publishing technologies.
Please select your language to translate the article


You can just close the window to don't translate ☒
Library
 Your profile
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Back to contents

Taxes and Taxation
Reference:

Vorontsova, I. A. Maintenance of Accounting Records and Taxation under Conditions of Bankruptcy

Abstract: The article is devoted to the issues of accounting and taxation under conditions of bankruptcy. The author of the article gives a brief description of accounting of different bankruptcy procedures as well as their infl uence on the process of taxation.

Keywords:

taxes and taxation, bankruptcy, records, expenditures, revenues, profits, taxes, taxation, accounting.

This article is unavailable for unregistered users. Click to login or register

References
1. Grazhdanskiy kodeks RF (chast' pervaya) ot 30 noyabrya 1994 g. // Rossiyskaya gazeta, 1994. ¹238-239.
2. Grazhdanskiy kodeks RF (chast' vtoraya) ot 26 yanvarya 1996 g. // Sobranie zakonodatel'stva RF. 1996.
3. ¹5. St. 410.
4. Nalogovyy kodeks RF (chast' pervaya) ot 31 iyulya 1998 g. // Sobranie zakonodatel'stva RF. 1998. ¹31.
5. St. 3824.
6. Nalogovyy kodeks RF (chast' vtoraya) ot 5 avgusta 2000 g. // Sobranie zakonodatel'stva RF. 2000. ¹32.
7. St. 3340.
8. O nesostoyatel'nosti (bankrotstve). Federal'nyy zakon ot 26 oktyabrya 2002 g. ¹127-FZ // Sobranie
9. zakonodatel'stva RF. 2002. ¹43. St. 4190.
10. Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Uchetnaya politika organizatsii” (PBU 1/2008).
11. Prikaz Minfina RF ot 6 oktyabrya 2008 g. ¹106n // Byulleten' normativnykh aktov federal'nykh organov
12. ispolnitel'noy vlasti. 2008. ¹44.
13. Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Raskhody organizatsii” (PBU 10/99). Prikaz
14. Minfina RF ot 6 maya 1999 g. ¹33n // Byulleten' normativnykh aktov federal'nykh organov ispolni-
15. tel'noy vlasti. 1999. ¹26.
16. Ob utverzhdenii Plana schetov bukhgalterskogo ucheta finansovo-khozyaystvennoy deyatel'nosti organiza-
17. tsiy i Instruktsii po ego primeneniyu. Prikaz Minfina RF ot 31 oktyabrya 2000 g. ¹94n // Finansovaya
18. gazeta, 2001. ¹45.
19. Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Uchet raskhodov po zaymam i kreditam” (PBU
20. 15/2008). Prikaz Minfina RF ot 6 oktyabrya 2008 g. ¹107n // Byulleten' normativnykh aktov federal'-
21. nykh organov ispolnitel'noy vlasti. 2008. ¹44.
22. Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Uchet gosudarstvennoy pomoshchi” (PBU 13/2000).
23. Prikaz Minfina RF ot 16 oktyabrya 2000 g. ¹92n // Finansovaya gazeta”, 2000. ¹47.
24. Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Informatsiya po prekrashchaemoy deyatel'nosti”
25. (PBU 16/02). Prikaz Minfina RF ot 2 iyulya 2002 g. ¹66n // Byulleten' normativnykh aktov federal'-
26. nykh organov ispolnitel'noy vlasti. 2002. ¹42.
27. Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Otsenochnye obyazatel'stva, uslovnye obyazatel'-
28. stva i uslovnye aktivy” (PBU 8/2010). Prikaz Minfina RF ot 13 dekabrya 2010 g. ¹167n // Rossiyskaya
29. gazeta, 2011. ¹32.
30. Ob utverzhdenii Tipovoy formy reestra trebovaniy kreditorov. Prikaz Minekonomrazvitiya RF
31. ot 1 sentyabrya 2004 g. ¹233 // Byulleten' normativnykh aktov federal'nykh organov ispolnitel'noy
32. vlasti, 2004. ¹39.
33. Ob utverzhdenii Obshchikh pravil vedeniya arbitrazhnym upravlyayushchim reestra trebovaniy kreditorov.
34. Postanovlenie Pravitel'stva RF ot 9 iyulya 2004 g. ¹345 // Sobranie zakonodatel'stva RF. 2004. ¹29.
35. St. 3052.
36. Ob utverzhdenii Metodicheskikh ukazaniy po formirovaniyu bukhgalterskoy otchetnosti pri osushchest-
37. vlenii reorganizatsii organizatsiy. Prikaz Minfina RF ot 20 maya 2003 g. ¹44n // Byulleten' norma-
38. tivnykh aktov federal'nykh organov ispolnitel'noy vlasti”, 2003. ¹40.
39. Kevorkova Zh.A. Plan i korrespondentsiya schetov bukhgalterskogo ucheta. Bolee 10000 provodok. Praktika
40. primeneniya Plana schetov: Prakt. posobie / Zh.A. Kevorkova, N.G. Sapozhnikova, A.A. Savin. – 3-e izd.,
41. pererab. i dop. – M.: Prospekt; KnoRus, 2010.
42. Romanov A.N. Organizatsiya i metody nalogovykh proverok: Ucheb. posobie / A.N. Romanov, A.A. Savin,
43. A.L. Tyutikov, A.A. Savina i dr. / pod red. A.N. Romanova. – 2-izd. – M.: Vuzovskiy uchebnik, 2008.
44. Savin A.A. Audit nalogooblozheniya: Ucheb. posobie / A.A. Savin, A.A. Savina. – 2-e izd. – M.: Vuzovskiy
45. uchebnik, 2011.
46. Sidorova V.N. Pravootnosheniya bankrotstva yuridicheskikh lits. – SPb.: Izd-vo SPbGUP, 2008.
47. Kobozeva N.V. Bankrotstvo: uchet, analiz, audit: praktich. posobie / N.V. Kobozeva. – M.: Magistr:
48. INFRA-M, 2010.
49. Baykina S.G. Uchet i analiz bankrotstv: Ucheb. posobie / S.G. Baykina. – 2-e izd. – M.: ITK «Dashkov
50. i K», 2010.
51. Shibanova-Roenko E.A. Sovershenstvovanie regulirovaniya otnosheniy nesostoyatel'nosti promysh-
52. lennykh predpriyatiy: Monografiya. – M.: Izd-vo «Sputnik+», 2010.
53. Popova L.V. Uchet i analiz bankrotstv: Ucheb. posobie / L.V. Popova, I.A. Maslova. – M.: Delo i Servis,
54. 2009.
Nota Bene
 
For authors
 
Other
 
Our sites
© 1998 – 2024 Nota Bene. Publishing Technologies. NB-Media Ltd.