QUALITATIVE CHARACTERISTICS AND PRINCIPLESOF FINANCIAL REPORTS IN THE CONTEXT OF DISCLOSUREOF INFORMATION ABOUT THE ENTERPRISE AS A SUBJECTOF TAX RELATIONS

Autor:	Nataliia Shalimova, Halyna Kuzmenko
Jazyk:	angličtina
Rok vydání:	2016
Předmět:	financial reports qualitative characteristics of financial reports principles of financial reports tax relations Education Economics as a science HB71-74
Zdroj:	Economics & Education, Vol 1, Iss 2 (2016)
Druh dokumentu:	article
ISSN:	2500-946X 2592-8236
Popis:	In the article ways of information visibility provision concerning tax relations of the enterprise in the system of accounting and financial report are investigated. It is substantiated that necessity of information disclosure about tax relations of the enterprise is a result of such qualitative characteristic of financial reports as relevance and two principles of its preparation: principle of full presentation and principle of going concern. Contents of separate paragraph in the notes to Annual Financial Reports dedicated to information disclosure about the enterprise as a subject of tax relations is proposed.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/a2cf7d628bf749a88b1759fd69f9f201 Zobrazit plný text záznamu View record in DOAJ