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
—
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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GENESIS OF THE POSTPONED TAXES AS CATEGORY OF THE ACCOUNT
DescriptionIn 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 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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ACCOUNTING OF DEFERRED TAXES OF TRANSACTIONS WITH PRODUCTION INVENTORIES
DescriptionOn 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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ANALYSIS OF THE TAXATION OF AGRICULTURAL ORGANIZATIONS
DescriptionIn 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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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