Направления сближения бухгалтерского и налогового учета в Украине

Abstract

В статье рассмотрены подсистемы бухгалтерского и налогового учета, установлены направления их сближения. Проанализировано законодательное регулирование налоговых разниц и предложена разработка общей учетной политики для целей налогообложения и бухгалтерского учета. Due to globalization tendency of the world economy, activities of any company in any form involvea great number of risks. However, their significant increase is typical for companiescarrying out foreign economic activity as they are affected not only by internal environment factors, but also by external ones. The strategy of managing currency risks should comprise the following elements: taking all possible measures to avoid risks which lead to significant losses; controlling the risk and minimizing amounts of eventual losses if it is impossible to completely avoid it, assigning the currency risk in case it is impossible to avoid it. After assessing the risk probability, degree, and value, the company selects the appropriate method of minimizing the currency risk. In routine management of foreign economic activity such methods are normally subdivided into “internal” and “external”. The former are measures to avert the emergence of risk and are thus preventive in nature. The “external” methods mainly affect not the process of emergence of risk, but its consequences by way of their elimination.

Иваниченко В. В. Направления сближения бухгалтерского и налогового учета в Украине / В.В. Иваниченко // Вісн. Нац. техн. ун-ту "ХПІ". Сер. "Актуальні проблеми управління та фінансово-господарської діяльності підприємства" : зб. наук. пр. / Нац. техн. ун-т "Харк. політехн. ін-т". - Х., 2013. - № 49. - С. 45-51.