name
Krugljak Zinaida Ivanovna
Scholastic degree
•
Academic rank
associated professor
Honorary rank
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Organization, job position
• Kuban State Agrarian University
кафедра бухгалтерского учета
доцент
Research interests
взаимодействие систем бухгалтерского и налогового учета, налоговая оптимизация.
Web site url
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Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 15
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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Description
In the article, the methods of accounting of postponed taxes in the IAS and in the Russian accounting standards are considered. Advantages of balance sheet liability method of accounting of the postponed taxes are revealed. Methodical positions of adaptation of balance sheet liability method to the Russian accounting standards and to the Russian financial reporting standards are developed
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ANALYSIS OF THE TAXATION OF AGRICULTURAL ORGANIZATIONS
Description
In order to improve the effectiveness of organizations we substantiate the significance of their relationship with the state on fiscal payments. The authors analyze the example of aggregate taxation of the agricultural organizations of the Krasnodar region. This study was clearly illustrated with the figures and analytical tables. The structure of the study subjects to tax regimes was conducted. We have also presented an analysis of the dynamics of accrued and paid taxes and contributions to the extra-budgetary funds studied entities, as well as the structure of the taxes paid by agricultural organizations of the Krasnodar region. In order to assess the impact of the tax load on the financial performance of companies, the authors calculated the tax load of the study subjects. In particular, the tax load is estimated in terms of general and special tax treatment according to agricultural organizations of the central zone of the Krasnodar region. We have estimated the effect of the tax regime applicable to the tax load of the economic subject. Based upon scientific literature authors evaluated the effectiveness of the taxation of business enterprises studied. The article substantiates the scientific advantage of using special tax regime research subjects and empirically establishes the reason for choosing agricultural organizations of the tax regime provided for by the legislation of the Russian Federation
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ACCOUNTING OF DEFERRED TAXES OF TRANSACTIONS WITH PRODUCTION INVENTORIES
Description
On the example of milk-processing organizations the causes of differences in the amount of income and expenses in the accounting of inventories are found out and presented. Implementation of the proposed recommendations will help effectively to design the connection between the systems of bookkeeping and tax accounting depending on the motivation of economic entities
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Description
The article outlines the role of the accounting policy as a bridge between management and accounting in an economic subject. Different goals pursued by the organizations during their formation are identified. The impact of individual elements of the methodological section of the accounting policy of the company on its financial ratios is presented. In order to predict the effects of the elements of accounting policy on reporting and maximum simplification of work of financial services of an economic subject, the technology of forming of effective accounting policy is developed
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GENESIS OF THE POSTPONED TAXES AS CATEGORY OF THE ACCOUNT
Description
In the article, consideration of historical aspect of oc-currence and development of postponed taxes in inter-national and domestic accounting has been made. The existing methods of their account are analyzed
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Description
The article is devoted to the methodical aspects of revaluation of non-current assets acquiring special relevance in the conditions of adoption of the federal standard on accounting of fixed assets. The authors have developed recommendations about recalculation of initial cost and the saved-up depreciation during revaluation of fixed assets in the proportional way, in the way of change of depreciation, and also in the way of zeroing of depreciation. Within every way, a comparison of results of revaluation with the operating technique is carried out; conclusions are drawn on advantage of new ways from the point of view of formation of pertinent and accurate information in accounting financial statements. In addition, the authors have made an attempt of justification of application of this or that way of revaluation depending on a look, appointment and actual state of objects of fixed assets. Recommendations about accounting of results of revaluation are adapted to the operating Book of accounts of accounting of financial and economic activity. Materials of the article will help economic subjects to update accounting policies according to the planned changes in the documents regulating the organization and conducting accounting of fixed assets
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TAX ACCOUNTING: THE MAIN DIRECTIONS OF DEVELOPMENT
Description
The article presents an analysis of domestic tax accounting under modern conditions. The authors substantiate the presence of accounting principles in the tax accounting system, which is also confirmed by the presented views of scientists about their close relationship. The article provides objective reasons for the separation of accounting and tax accounting. By monitoring the regulatory framework of studied accounting systems it has been proved that the separation occurred inconsistently, as a result of tax accounting system is not provided at the appropriate level theory that creates a big problem in practice. The authors have identified and summarized the negative consequences of the existence of tax accounting and direction of its development. The study of scientific literature has shown that the domestic debate about tax accounting and its relationship with accounting continues to this day. The study allowed conditionally designate two directions of development of the Russian concept of interconnection systems of accounting and tax accounting. The first direction involves the creation of an autonomous system of tax accounting. The second direction involves the transfer, with the possible modification of elements of the accounting system in the tax accounting system. The authors justified the conclusion that the only independent accounting and tax accounting contributes to the achievement of their purposes
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SPECIFICS OF TAX ACCOUNTING FOR TAN-GIBLE COSTS (FOR EXAMPLE THE DAIRY PROCESSING INDUSTRY)
Description
The elements of tangible costs, which must be included in the tax accounting policy, are defined and studied. Use of the proposed methodology for evaluating recyclable processing waste is substantiated for dairy, butter-, cheese-making, and dairy-canning industry enterprises
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DEFERRED TAXES: FEATURES OF ACCOUNTING AND ANALYSIS IN AGRICULTURAL ORGANIZATIONS
Description
The article highlights the results of the analysis of deferred taxes as indicators of the accounting financial statements, reflecting payments to the budget for income tax agricultural organizations. The importance of deferred tax assets and deferred tax liabilities as a key marker of efficiency of the tax policy of the agricultural organizations is emphasized. Its inefficiency can be judge by excess of deferred tax assets over deferred tax liabilities, which is seen as a temporary diversion of funds from the market, which has zero profitability. The conclusion was made about the improvement of financial stability and liquidity of the organization under the influence of deferred tax liabilities and the deteriorating financial situation, financial stability and liquidity under the influence of deferred tax assets. The effective income tax rate of the agricultural organizations of Krasnodar territory is determined; it does not exceed 3% and differs from general because of tax benefits, deductions and tax policy. The basic causes of appearance of temporary differences are identified by types in the account of the agricultural organizations. Typical errors in accounting for deferred taxes are described. A refined form of the report on financial results containing transcript of profit before tax from non-agricultural activities, with the aim of monitoring the relationship of accounting and taxable profit in the agricultural organizations
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ASSESSMENT OF THE CURRENT STATE OF PRODUCTION AND PROCESSING OF MILK IN THE KRASNODAR REGION
Description
The authors have investigated the main trends in prоduction and processing of milk in the Krasnodar region. The complex of measures of state support of private farms and agricultural consumer cooperatives is justi-fied in order to stabilize the regional raw milk market
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