Consultation on 09.04.19

090419

Traveling abroad: accounting and exchange rate differences

The norms of a single subordinate act on business trips, approved by the Order of the MFU of 13.03.1998. No. 59 (hereinafter referred to as Instruction No. 59) are obligatory for execution only for enterprises that are financed from the budget. All other enterprises regulate all organizational issues related to business trips independently. For this purpose, a local normative act is approved, for example, the Regulations on official business trips or a section in a collective agreement... 

 

Consultation on 26.02.19

260219

Sale of a car purchased through financial leasing: features

In accordance with the general rules of accounting, a financial lease object to a lessee is displayed simultaneously both as an asset and as a liability and amortized over the period of expected use (paragraphs 5 and 7 of the Accounting (Standard) Accounting 14 "Lease")...

 

Consultation on 28.08.18

280818

1. Regarding the non-resident income tax (repatriation tax). In accordance with paragraph 4.14.2 of the Tax Code of Ukraine (hereinafter - the Code of Practice), a resident or a permanent representative office of a non-resident who, in favor of a non-resident or his authorized person (other than a permanent representation of a non-resident on the territory of Ukraine), receives any payment from income with its source origin from Ukraine, received by such non-resident from the conduct of economic activity...

Consultation on 17.04.18

170418

Облік страхового відшкодування

The car, which is recorded on the balance of the company, was in an accident. The insurance company has not transferred funds to the company, but to the account of the service center, which repairs the car. How to correctly reflect in accounting and tax accounting the calculation between the Insurance Company and the company that provided the service for repair? Should an enterprise adjust the tax credit for charging "offset" tax liabilities?

 

130617

Discounting of received return financial assistance
Is it necessary for the enterprise to discount the debt on returnable financial assistance, to accrue income at the time of each receipt of the WFTU and to recognize interest as part of the expenses?