Financial Results of Ukrainian Enterprises: Peculiarities of Accounting Support for their Formation and Management
Анотація
The theoretical foundations and features of accounting support for the formation of financial results of Ukrainian enterprises have been studied, taking into account the requirements of national legislation and international accounting standards. The system of accounting accounts for recording the formation of the financial result of enterprises is characterized. The study of the differences in the rules for calculating the financial result of enterprises and private enterprises, recognition of their income and expenses was deepened. The influence of the financial result on taxation (income tax and single tax) is analyzed. A detailed analysis of the composition of income and expenses for operating and non-operating activities and notes to financial statements made it possible to establish that the main determining factor in the formation of income is the net income from the sale of products (goods, works, services) and net earned insurance premiums, while the formation of expenses is operational expenses of Ukrainian enterprises.
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