FEATURES OF THE AUDIT OF FIXED ASSETS, STOCKS AND ADMINISTRATIVE EXPENSES OF THE ORGANIZATION — PARTICIPANT IN COMPETITIVE PROCUREMENT
Journal: AUDITOR
Volume 6 № 1
, 2020
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Financial University under the Government of the Russian Federation
(Department of Audit and Corporate Reporting, Professor)
Russian Federation
Russian Federation
Type:
Article
Pages:
from 19
to 24
Status:
Published
Received:
29.01.2020
Accepted:
04.02.2020
Published:
04.02.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
actual cost of inventory, remuneration for organizing and conducting competitive procurements, inventory
Abstract (English):
Th e article is devoted to the issues of refl ection in accounting and tax accounting of the remuneration of a specialized organization that is part of the Group of Companies, which provides for all other companies in this group to organize and conduct competitive purchases of material values and services of third-party organizations for them, which, according to the management of the Group, should be included in the value of acquired tangible assets and services of third parties, despite the signifi cant time gap between the recognition of the amount of remuneration and taking into account purchased material values and services of third parties.
Th e article is devoted to the issues of refl ection in accounting and tax accounting of the remuneration of a specialized organization that is part of the Group of Companies, which provides for all other companies in this group to organize and conduct competitive purchases of material values and services of third-party organizations for them, which, according to the management of the Group, should be included in the value of acquired tangible assets and services of third parties, despite the signifi cant time gap between the recognition of the amount of remuneration and taking into account purchased material values and services of third parties.
Keywords:
actual cost of inventory, remuneration for organizing and conducting competitive procurements, inventory
actual cost of inventory, remuneration for organizing and conducting competitive procurements, inventory
1. Sotnikova L.V. Moshennichestvo v finansovoy otchetnosti: obnaruzhenie i preduprezhdenie: uchebnik dlya podgotovki studentov (magistrov) po napravleniyu 38.04.01 «Ekonomika» po magisterskim programmam «Buhgalterskiy uchet i pravovoe obespechenie biznesa», «Mezhdunarodnyy uchet i audit», «Nalogi, buhgalterskiy uchet, pravo». Moskva : RUSAYNS, 2019. 396 s.
