UDC 33

FEATURES OF ACCOUNTING AND TAXATION OF IMPORT OPERATION WITHOUT MIDDLEMAN

Eremeeva Elena Ivanovna
Tyumen State Academy of World Economic, Management and Law

Abstract
The article analyzes the peculiarities of accounting and taxation of imported goods without middleman, the method of accounting for transactions and their effect on the financial statements. The features of import transactions that have an impact on the accounting policies, as well as enable the development of different assessment of the significant accounting articles balance enshrined depending on options.

Keywords: accounting import transactions, accounting policy, accounting reporting, cost price imports, foreign trade contract, VAT


Article reference:
Features of accounting and taxation of import operation without middleman // Economics and innovations management. 2015. № 12 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2015/12/10557

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