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Инвентаризация от А до Я

Обеспечение достоверности учета и финансовый контроль деятельности предприятия являются главными целями инвентаризации. Этот процесс представляет собой определенную последовательность практических действий по контролю и проверке документальной подлинности наличия элементов актива, собственного капитала и обязательств в количественно-стоимостном или только стоимостном выражении, при необходимости, принадлежащих и/или находящихся на ответственном хранении на дату ее проведения.
 
В декабрьском номере журнала „monitorul fiscal FISC.md” будет опубликована статья Натальи Златиной «Общая (годовая) инвентаризация в 2021 году: некоторые аспекты проведения и учета», которая станет руководством для лиц, ответственных за проведение инвентаризации.

 

Автор детально перечисляет и анализирует все моменты, которые в обязательном порядке нужно учитывать при проведении годовой инвентаризации, в частности:

  • Нормативную базу процесса
  • Технологию ее проведения
  • Этапы организации
  • Документальное оформление результатов
  • Проверка наличия и состояния элементов актива и обязательств, собственного капитала, чужого имущества
  • Учет результатов
  • Налоговый учет результатов инвентаризации.

 

Напоминаем, статья будет доступна исключительно подписчикам нашего издания. Подходящий для вас абонемент  можно выбрать здесь.

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The date of publishing:

29 November /2021 08:00

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инвентаризация | результат

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