2020
DOI: 10.37332/2309-1533.2020.5-6.21
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Features of the Organization of the Account at the Enterprises of Small Business in Ukraine

Abstract: Purpose. The aim of the article is to research the economic content and features of accounting organization in small businesses. Methodology of research. A number of legal and general scientific methods are used in writing the work. The main method of writing the work is the method of research of legal sources, the Tax Code and the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” in particular. The following research methods are also used: monographic – for a detailed study of the organizatio… Show more

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“…Tax purposes remain the primary need for accounting simplification. A. V. Dovbush and G. I. Davydovska note that the tax system adopted in Ukraine has a decisive influence on the organisation and methodology of simplified accounting (Dovbush, 2020). The same opinion The option not to use fair value, but to measure all properties at historical cost and not to revalue.…”
Section: Regulation Of the Simplified Accounting System In Ukrainementioning
confidence: 99%
“…Tax purposes remain the primary need for accounting simplification. A. V. Dovbush and G. I. Davydovska note that the tax system adopted in Ukraine has a decisive influence on the organisation and methodology of simplified accounting (Dovbush, 2020). The same opinion The option not to use fair value, but to measure all properties at historical cost and not to revalue.…”
Section: Regulation Of the Simplified Accounting System In Ukrainementioning
confidence: 99%