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- W4385815218 abstract "The use of financial assistance as an alternative method of financing activities and replenishing working capital of an enterprise leads to an increasing dynamics of its use. Given that various business entities may be parties to a financial assistance agreement, the insufficient level of scientific research in terms of developing proposals for improving the accounting and taxation of financial assistance necessitates further scientific research on this topic. The article focuses on the absence of legislative requirements regarding the execution of a financial assistance agreement, and provides a list of key issues, which should be enshrined in this type of agreement. A systematized list of factors influencing the formation of methodological support for accounting for business transactions related to the provision, receipt, use and return of financial assistance is provided. The author substantiates the essence of repayable and non-repayable financial assistance in accordance with the requirements of the Tax Code of Ukraine. The author describes the accounting procedure and peculiarities of taxation of reimbursable financial assistance by the lender and the borrower. The procedure for initial recognition and valuation of long-term reimbursable financial assistance, as well as the peculiarities of discounting long-term liabilities on reimbursable financial assistance are considered. The article presents methodological approaches to the reflection of long-term financial assistance in the accounts, substantiates the impact of discounting on the financial performance of the enterprise. It is scientifically substantiated that the correct reflection of financial assistance in accounting, full disclosure of information on the assessment of long-term liabilities under contracts for the provision of repayable longterm financial assistance will provide full coverage of information on liabilities for management purposes to ensure sustainable and efficient development of the enterprise." @default.
- W4385815218 created "2023-08-15" @default.
- W4385815218 creator A5008999401 @default.
- W4385815218 date "2023-06-27" @default.
- W4385815218 modified "2023-10-16" @default.
- W4385815218 title "ACCOUNTING AND TAXATION OF FINANCIAL ASSISTANCE: CURRENT ISSUES" @default.
- W4385815218 doi "https://doi.org/10.35433/issn2410-3748-2023-1(32)-7" @default.
- W4385815218 hasPublicationYear "2023" @default.
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