title: Ð¤Ð¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð´Ð»Ñ ÑÐµÐ»ÐµÐ¹ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐÐ Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Formation of the accounting policy of the organization for the purposes of accounting and tax accounting (on the example of VKR LLC)
Creators: name: Ð¡ÑÐ¿ÑÐ³Ð°Ð·Ð¸ÐµÐ², ÐÐ°Ð½Ð¸Ð¸Ð»
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
Ð¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°ÑÐµÐ»Ð¸ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸
Ð¿ÐµÑÐ²Ð¸ÑÐ½ÑÐµ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÑ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ðµ ÑÐµÐ³Ð¸ÑÑÑÑ
accounting policy
tax policy
users of accounting policy
primary documents
accounting registers

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð¤Ð¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð´Ð»Ñ ÑÐµÐ»ÐµÐ¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐÐ Â»)Â». ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð´Ð»Ñ ÑÐµÐ»ÐµÐ¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ° ÐÐÐ Â«ÐÐÐ Â». ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð¾ÑÐ½Ð¾Ð² ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸. 2. Ð Ð°ÑÐºÑÑÑÐ¸Ðµ ÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ðº ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸. 3. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð´Ð»Ñ ÑÐµÐ»ÐµÐ¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ°. 4. ÐÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐ¾ÑÐ¼Ð° ÐÐÐ Â«ÐÐÐ Â». 5. ÐÐ½Ð°Ð»Ð¸Ð· ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ ÐÐÐ Â«ÐÐÐ Â» Ð´Ð»Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ°. 6. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð³Ð»Ð°Ð²Ð½ÑÑ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ ÐÐÐ Â«ÐÐÐ Â». 7. ÐÐ¾Ð·Ð¼Ð¾Ð¶Ð½ÑÐµ Ð¿ÑÑÐ¸ ÑÐµÑÐµÐ½Ð¸Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ ÐÐÐ Â«ÐÐÐ Â». Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ Â«ÐÐÐ Â», Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ (ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ) Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑÂ Â  Ð·Ð° 2018-2020 Ð³Ð³.; ÑÑÐ°ÑÐ¸ÑÑÐ¸ÑÐµÑÐºÐ°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ ÐÐÐ Â«ÐÐÐ Â» Ð·Ð° 2020 Ð³.; ÑÑÐµÑÐ½Ð°Ñ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ Ñ.Ð´. ÐÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ ÐÐÐ Â«ÐÐÐ Â» Ð´Ð»Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ°. ÐÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼ÑÐµ Ð² Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÐµ: Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ð¹ Ð¼ÐµÑÐ¾Ð´; Ð¼ÐµÑÐ¾Ð´ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹; Ð¼ÐµÑÐ¾Ð´ ÑÐµÐ¾ÑÐ¸Ð¸ Ð²ÑÐ±Ð¾ÑÐ° Ð¸ Ð¿ÑÐ¸Ð½ÑÑÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹; Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¸Ð½ÑÐµÐ·; Ð¼ÐµÑÐ¾Ð´ Ð°Ð½Ð°Ð»Ð¾Ð³Ð¸Ð¹; ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¾-Ð¼Ð°ÑÐµÐ¼Ð°ÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ñ.Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð´Ð»Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ°. ÐÑÑÐ²Ð»ÐµÐ½Ñ Ð³Ð»Ð°Ð²Ð½ÑÐµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ ÐÐÐ Â«ÐÐÐ Â». Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½ÑÐµ Ð¿ÑÑÐ¸ ÑÐµÑÐµÐ½Ð¸Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ ÐÐÐ Â«ÐÐÐ Â».
description: The theme of the final qualification work: "Formation of the accounting policy of the organization for the purposes of accounting and tax accounting (on the example of VKR LLC)". This work is devoted to the study of the accounting policy for the purposes of accounting and tax accounting of VKR LLC. Tasks that were solved in the course of the study: 1. Studying the basics of accounting policy formation. 2. Disclosure of accounting policy requirements. 3. Study of the formation of accounting policies for the purposes of accounting and tax accounting. 4. Organizational and economic form of VKR LLC. 5. Analysis of the accounting policy of VKR LLC for accounting and tax accounting. 6. Study of the main problems of the accounting policy of VKR LLC. 7. Possible ways of solving the problems of the accounting policy of VKR LLC. The work was carried out on the basis of VKR LLC, where a significant part of the factual material was collected: accounting (financial) statements for 2018-2020; statistical reporting of VKR LLC for 2020; accounting and tax policy of the organization, etc. An analysis was made of the accounting policy of VKR LLC for accounting and tax accounting. Research methods used in the final qualification work: analytical method; operations research method; method of the theory of choice and decision-making; analysis and synthesis; analogy method; economic and mathematical methods.As a result, the accounting policy of the organization for accounting and tax accounting was analyzed. The main problems of the accounting policy of VKR LLC are identified. Possible ways of solving the problems of the accounting policy of VKR LLC have been developed and proposed.