QUALITATIVE CHARACTERISTICS AND PRINCIPLESOF FINANCIAL REPORTS IN THE CONTEXT OF DISCLOSUREOF INFORMATION ABOUT THE ENTERPRISE AS A SUBJECTOF TAX RELATIONS
In the article ways of information visibility provision concerning tax relations of the enterprise in the system of accounting and financial report are investigated. It is substantiated that necessity of information disclosure about tax relations of the enterprise is a result of such qualitative ch...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Izdevnieciba “Baltija Publishing”
2016-10-01
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| Series: | Economics & Education |
| Subjects: | |
| Online Access: | http://baltijapublishing.lv/index.php/econedu/article/view/1512 |
| _version_ | 1797653085515939840 |
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| author | Nataliia Shalimova Halyna Kuzmenko |
| author_facet | Nataliia Shalimova Halyna Kuzmenko |
| author_sort | Nataliia Shalimova |
| collection | DOAJ |
| description |
In the article ways of information visibility provision concerning tax relations of the enterprise in the system of accounting and financial report are investigated. It is substantiated that necessity of information disclosure about tax relations of the enterprise is a result of such qualitative characteristic of financial reports as relevance and two principles of its preparation: principle of full presentation and principle of going concern. Contents of separate paragraph in the notes to Annual Financial Reports dedicated to information disclosure about the enterprise as a subject of tax relations is proposed.
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| first_indexed | 2024-03-11T16:38:21Z |
| format | Article |
| id | doaj.art-a2cf7d628bf749a88b1759fd69f9f201 |
| institution | Directory Open Access Journal |
| issn | 2500-946X 2592-8236 |
| language | English |
| last_indexed | 2024-03-11T16:38:21Z |
| publishDate | 2016-10-01 |
| publisher | Izdevnieciba “Baltija Publishing” |
| record_format | Article |
| series | Economics & Education |
| spelling | doaj.art-a2cf7d628bf749a88b1759fd69f9f2012023-10-23T09:33:35ZengIzdevnieciba “Baltija Publishing”Economics & Education2500-946X2592-82362016-10-0112QUALITATIVE CHARACTERISTICS AND PRINCIPLESOF FINANCIAL REPORTS IN THE CONTEXT OF DISCLOSUREOF INFORMATION ABOUT THE ENTERPRISE AS A SUBJECTOF TAX RELATIONSNataliia Shalimova0Halyna Kuzmenko1Kirovohrad National Technical UniversityKirovohrad National Technical University In the article ways of information visibility provision concerning tax relations of the enterprise in the system of accounting and financial report are investigated. It is substantiated that necessity of information disclosure about tax relations of the enterprise is a result of such qualitative characteristic of financial reports as relevance and two principles of its preparation: principle of full presentation and principle of going concern. Contents of separate paragraph in the notes to Annual Financial Reports dedicated to information disclosure about the enterprise as a subject of tax relations is proposed. http://baltijapublishing.lv/index.php/econedu/article/view/1512financial reportsqualitative characteristics of financial reportsprinciples of financial reportstax relations |
| spellingShingle | Nataliia Shalimova Halyna Kuzmenko QUALITATIVE CHARACTERISTICS AND PRINCIPLESOF FINANCIAL REPORTS IN THE CONTEXT OF DISCLOSUREOF INFORMATION ABOUT THE ENTERPRISE AS A SUBJECTOF TAX RELATIONS Economics & Education financial reports qualitative characteristics of financial reports principles of financial reports tax relations |
| title | QUALITATIVE CHARACTERISTICS AND PRINCIPLESOF FINANCIAL REPORTS IN THE CONTEXT OF DISCLOSUREOF INFORMATION ABOUT THE ENTERPRISE AS A SUBJECTOF TAX RELATIONS |
| title_full | QUALITATIVE CHARACTERISTICS AND PRINCIPLESOF FINANCIAL REPORTS IN THE CONTEXT OF DISCLOSUREOF INFORMATION ABOUT THE ENTERPRISE AS A SUBJECTOF TAX RELATIONS |
| title_fullStr | QUALITATIVE CHARACTERISTICS AND PRINCIPLESOF FINANCIAL REPORTS IN THE CONTEXT OF DISCLOSUREOF INFORMATION ABOUT THE ENTERPRISE AS A SUBJECTOF TAX RELATIONS |
| title_full_unstemmed | QUALITATIVE CHARACTERISTICS AND PRINCIPLESOF FINANCIAL REPORTS IN THE CONTEXT OF DISCLOSUREOF INFORMATION ABOUT THE ENTERPRISE AS A SUBJECTOF TAX RELATIONS |
| title_short | QUALITATIVE CHARACTERISTICS AND PRINCIPLESOF FINANCIAL REPORTS IN THE CONTEXT OF DISCLOSUREOF INFORMATION ABOUT THE ENTERPRISE AS A SUBJECTOF TAX RELATIONS |
| title_sort | qualitative characteristics and principlesof financial reports in the context of disclosureof information about the enterprise as a subjectof tax relations |
| topic | financial reports qualitative characteristics of financial reports principles of financial reports tax relations |
| url | http://baltijapublishing.lv/index.php/econedu/article/view/1512 |
| work_keys_str_mv | AT nataliiashalimova qualitativecharacteristicsandprinciplesoffinancialreportsinthecontextofdisclosureofinformationabouttheenterpriseasasubjectoftaxrelations AT halynakuzmenko qualitativecharacteristicsandprinciplesoffinancialreportsinthecontextofdisclosureofinformationabouttheenterpriseasasubjectoftaxrelations |