IMPROVEMENT OF COST ACCOUNTING AND INTERNAL AUDIT SYSTEMS BASED ON THE TAX CODE

The article were reweals The approach to expenses is the same as for income. However, in this case, justified and documented expenses should be recognized as expenses related to the receipt of income for deduction purposes. That is, in addition to documentary confirmation, another criterion arises - the justification of the expenses.

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-05-24
DOI
https://doi.org/10.5281/zenodo.15504004
Primary Topic
Accounting Theory and Financial Reporting
Type
article
Field-Weighted Citation Impact
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article

IMPROVEMENT OF COST ACCOUNTING AND INTERNAL AUDIT SYSTEMS BASED ON THE TAX CODE

Zenodo (CERN European Organization for Nuclear Research)
Accounting Theory and Financial Reporting
article

IMPROVEMENT OF COST ACCOUNTING AND INTERNAL AUDIT SYSTEMS BASED ON THE TAX CODE

article en

Abstract

The article were reweals The approach to expenses is the same as for income. However, in this case, justified and documented expenses should be recognized as expenses related to the receipt of income for deduction purposes. That is, in addition to documentary confirmation, another criterion arises - the justification of the expenses.

Zenodo (CERN European Organization for Nuclear Research)
No poverty
Openalex Percentile: Top 39%
Accounting Theory and Financial Reporting
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IMPROVEMENT OF COST ACCOUNTING AND INTERNAL AUDIT SYSTEMS BASED ON THE TAX CODE · Zenodo (CERN European Organization for Nuclear Research) (2025) | TGRS Research Map | TGRS