Accounting and tax aspects of agricultural product storage losses
Анотація
One of the problems faced by practicing accountants consists in the correct determination of the amount of natural perishability of agricultural products in the case of finding shortages in the respective stocks, as well as the way of accounting for it. Broadly speaking, the problem in question is conditioned by: the lack of normative acts that establish the norms (in percentages of the mass of stored stocks) of natural perishability with their differentiation by terms of storage, places of storage and ways of storage; the absence of clear and well-founded methodological recommendations regarding the authentic determination of the size of inventory stock shortages that can be qualified as natural perishability; the simplistic, non-concrete and superficial nature of points 50 and 52 of the Regulation on inventory which stipulates the way or particularities of stock inventory whose inventory by weighing and measuring is associated with major time expenditures and significant costs.
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