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ACCOUNTING AND TAXATION OF CALCULATIONS WITH ACCOUNTABLE PERSONS FOR TRIPS ABROAD IN BUDGETARY ORGANIZATIONS
Pelkova Svetlana Vladimirovna1, Gureva Irina Sergeevna2
1Tyumen State Academy of World Economics Management and Law, Associate Professor of Department of Economic and mathematical disciplines
2Tyumen State Academy of World Economics Management and Law, 4th year student
1Tyumen State Academy of World Economics Management and Law, Associate Professor of Department of Economic and mathematical disciplines
2Tyumen State Academy of World Economics Management and Law, 4th year student
Abstract
This article is devoted to normative legal acts governing state Agency that sends their employees abroad on a business trip. As well as proper documentation of trips abroad, the use of cost norms and rules of adoption expenditures incurred in foreign currency for accounting. The procedure for reimbursement of employee costs incurred on a business trip abroad.
Keywords: accounting and taxation, budget organizations, business trip abroad, Russian legislation, settlements with accountable persons
Article reference:
Accounting and taxation of calculations with accountable persons for trips abroad in budgetary organizations // Economics and innovations management. 2015. № 10 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/10/9982
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