URGENT ISSUES OF FURTHER DEVELOPMENT OF ACCOUNTING IN COMMERCIAL ENTITIES

Abstract

Some current issues of accounting for PPE are critically evaluated in the article. The whole range of measures are provided for realization as the result of the increase of PPE value per item from 40000 RUB to 100000 RUB. The new way of accounting for the costs of disposal of construction in progress and its value is recommended.The article proves the need for changes in a number of current rules and standards of accounting for goods, especially food products, under the conditions of embargo for delivery of some kinds of food products from the countries which supported sanctions against Russia.The article suggests that all the fines and penalties resulting from the violation of the rules and standards within that area of legislation should be redeemed at the expense of the own sources of the companies which had allowed that to happen.

Keywords

• бухгалтерский учет
• налоговый учет
• основные средства
• переоценка основных средств
• потери от ликвидации объектов незавершенного строительства
• штрафные санкции за нарушение эмбарго на поставку продовольственных товаров
• убытки от утилизации товаров
• accounting
• tax accounting
• ppe
• revaluation of ppe
• losses on disposal construction in progress
• penalties on embargo for delivery of food products
• losses on disposal of goods