name
Bondarenko Lyudmila Viktorovna
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•
Academic rank
associated professor
Honorary rank
—
Organization, job position
• Kuban State Agrarian University
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Articles count: 1
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TRENDS IN THE DEVELOPMENT OF CASH TRANSACTION IN THE RUSSIAN FEDERATION
Description
The authors of the article indicated the relevance of their research, the essence of the topic and the conditions for achieving stable existence of an economic entity. The article is devoted to the changes in the accounting order of cash transactions in the Russian Federation which was introduced on June 1, 2014 in accordance with the CBR instruction № 3210- U. It marked the reasons for the ongoing monitoring of all changes in the legislation because of their significant amount and high level of control over the activities of the organization taken by the state. The theoretical issues of changed rules of cash transactions are considered, the differences, their advantages and disadvantages are indicated. The examples of the effects of changing the provision № 373-P on the instruction № 3210-U on the tax burden of economic entities are given. The article provides the main reasons and moments that led to the changes in the rules of cash transactions. The requirements relating to individual entrepreneurs and small businesses that were abolished are given. The general structure of the changes that were made in the new instruction of Central Bank of Russia №3210-U 2014 in comparison with the last provision of the Central Bank of Russia № 373-P is analyzed. The article describes the results of the changes in the new instructions of the Central Bank of Russia № 3210-U, which affected businesses, that obtained remissions, which is very important for those who work without employees
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