{"id":1785,"date":"2015-06-04T16:50:22","date_gmt":"2015-06-04T13:50:22","guid":{"rendered":"https:\/\/visnyk.mnau.edu.ua\/?p=1785"},"modified":"2015-06-17T14:10:37","modified_gmt":"2015-06-17T11:10:37","slug":"n83v2r2015t1potryvaeva","status":"publish","type":"post","link":"https:\/\/visnyk.mnau.edu.ua\/en\/n83v2r2015t1potryvaeva\/","title":{"rendered":"Formation of accounting policy in the context of documenting the movement of stocks during seeding of spring crops"},"content":{"rendered":"UNC\u00a0657.44:631.53.04:633.1<\/p>\n

N.V. Potryvaieva.The peculiarities of accounting and taxation of preparatory spring field works.<\/p>\n

The features of accounting and taxation of certain types of spring field preparatory works for profit tax payers; VAT (except agrarian enterprises within the meaning of Art. 209 of the Tax Code of Ukraine) and for single tax payers are described in the article.<\/p>\n

Keywords
\nspring field work, accounting, taxation, profit tax, value added tax, single tax.<\/p>\n

N. Potryvaieva, T. Fedianina. Formation of accounting policy in the context of documenting the movement of stocks during seeding of spring crops.<\/a><\/strong><\/p>\n

References:
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\u041d. \u0412. \u041f\u043e\u0442\u0440\u044b\u0432\u0430\u0435\u0432\u0430, \u0422. \u041f. \u0424\u0435\u0434\u044f\u043d\u0438\u043d\u0430. \u0424\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0443\u0447\u0451\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438\u00a0\u0432 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0434\u0432\u0438\u0436\u0435\u043d\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u0432\u043e \u0432\u0440\u0435\u043c\u044f \u043f\u043e\u0441\u0435\u0432\u0430\u00a0\u044f\u0440\u043e\u0432\u044b\u0445 \u043a\u0443\u043b\u044c\u0442\u0443\u0440.<\/strong>
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N. Potryvaieva, T. Fedianina. Formation of accounting policy in the context of documenting the movement of stocks during seeding of spring crops.<\/strong>
\nThe procedure of inventory and write-downs\u2019 documenting for planting of spring crops is discussed. The industry\u2019s specific features of accounting costs associated with the movement of stocks during the planting of spring crops are covered. The procedure of documenting business transactions as for stocks\u2019 supply and posting of production inventory, agricultural works, namely, planting spring crops, is substantiated.<\/p>","protected":false},"excerpt":{"rendered":"

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