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
- 0.00