Резервы - это запас, который создается заранее, и за счет которого в дальнейшем списываются текущие расходы.

Создание и использование резервов - довольно распространенный бухгалтерский и налоговый инструмент для управления прибылью организации.

В книге \"РЕЗЕРВЫ. БУХГАЛТЕРСКИЙ УЧЕТ И НАЛОГООБЛОЖЕНИЕ\" подробно изложены правила бухгалтерского и налогового учета операций по созданию и использованию основных видов резервов.

Рассмотрены правила налогового учета для организаций, применяющих общий режим налогообложения.

В книге подробно рассмотрены следующие вопросы:

-РЕЗЕРВЫ: ЗАКОНОДАТЕЛЬСТВО, КЛАССИФИКАЦИЯ,

-РЕЗЕРВ ПОД СНИЖЕНИЕ СТОИМОСТИ ТМЦ,

-РЕЗЕРВ ПОД ОБЕСЦЕНЕНИЕ ФИНАНСОВЫХ ВЛОЖЕНИЙ,

-РЕЗЕРВЫ ПО СОМНИТЕЛЬНЫМ ДОЛГАМ,

-РЕЗЕРВ НА ОПЛАТУ ОТПУСКОВ,

-РЕЗЕРВ НА ВЫПЛАТУ ВОЗНАГРАЖДЕНИЯ ЗА ВЫСЛУГУ ЛЕТ И ПО ИТОГАМ ГОДА,

-РЕЗЕРВ НА ГАРАНТИЙНЫЙ РЕМОНТ,

-РЕЗЕРВ НА РЕМОНТ ОСНОВНЫХ СРЕДСТВ,

-РЕЗЕРВ НА НИОКР,

Автором учтены все изменения законодательства.

Большое количество практических цифровых примеров делают работу с книгой максимально простой и полезной.

Книга адресована бухгалтерам малых, средних и крупных предприятий, аудиторам, налоговым консультантам.

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«Резервы. Бухгалтерский учет и налогообложение. (Аспирантура, Специалитет). Монография.», Тенгиз Джвебевич Бурсулая benzeri kitaplar