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Accounting region - Sopko V.V.

B.5.3.2. Viznazhennya vitrat i income methodology

For the reason that the evaluation of vitra can be clearly identified, the vitra can be seen in Sounds about financial results at the time of vibrating an asset, but I want to increase the amount of financing for business.

As a matter of fact, the asset is protected by saving a large number of periodic periods, then you can see the financial results based on a systematic and rational period of time.

Vitrati sliddly vidobrazati u zviti about financial results, as a rule economically not vidpovidayut but cease to vidpovidati such a camp, for a stink I recognize the assets of the enterprise.

Zgortannya income and vitrate is not allowed, except for the vidadkiv, the transfer of the most recent regulations (standards).

For your understanding of the fact that the estimate of income, we can be surely identified, the income from the Sound about financial results is shown at the time the asset is paid, but the loan is paid out separately.

Vitrati I come, I’ve got to meet the criteria, keep my house healthy, suggest to Zvіti about the financial results by the way of identifying a clean profit as well as a great amount of time (apart from that, I’m correct).

B.5.3.3. Characteristics of the articles of the first round of “Financial Results” and the methodology for determining the profit (income) for the period

The article “Dokhid (virus) view of realizable products (goods, work, service)” has the image of wickedness (virus) view of real goods, goods as well as service, so that there is no need to sell them at any time. excise skinny).

The article “Fee for Dodana Wart” has a picture of the amount of a fee for Dodana Wart, as it is included in the income warehouse (virichka). All products are sold (goods, work, service).

At the article “Excise zbir” enterprises - payers of the excise tax I’m imagining a bag that was insured by the warehouse for income (virus) for realizing products (goods, work, service).

Payments, in order to co-sponsor the benefits of turnover, to show the sum to the right row about financial results.

The article “Incoming Virahuvannya z income” has a picture of the bottom line, turning the goods and the sums of money, and shirozhayut the virahuvannya income (viruchki) realizing products (goods, robots, services).

Clean income (virus) of real products (goods, work, service) is considered a hat for income from income (viruses) products (goods, work, service),

The article “Own sales of sold products (goods, work, service)” shows virobility so-called sales of goods (work, service) or self-service sales of goods. Own sales of products (goods, work, services) are designated separately from the Regulations (standard) of accounting area 9 “Reserves”.

The gross margin (zbitok) is reduced as much as the net income for the realizable products (goods, robots, services) and the realizable products (goods, robots, services).

The article “Successful operating income” shows the sum of the most profitable operating income, income (viruses) available sales (goods, activity, service): operating income dokhid vid operational exchange riznits; Previously written off earlier assets; income from realizable assets (surrounding financial investments) is too thin.

The article “Administrative Vitrati” implements the proprietary Vitrati, management and maintenance services.

In the article “Vitrati zbut”, I’m imagining vitrati products, sales of real products (goods) - vitirati for utilities, goods, advertising, delivery of goods.

The article “International Operations Vitrati” offers the opportunity to realize the realizable viral reserves of the total (non-profitable) borgs and to reduce the amount of reserves; double the operating rate of exchange; In the field of environmental protection, in order to ensure the protection of upcoming operating vitrates, as well as increasing vitality, we will be guilty of the process of operating goods and services, as well as the sale of goods and other goods.

Loss (zbitok) in the form of operational activity is represented as an algebraic sum of gross surplus (zbitka), lower operating income, administrative expenses, the cost of the return of those operating expenses.

The article “Dokhid vid participation in capital” shows the income, refusal of investment in investments, subsidiaries and subsidiaries, the region is maintained by the method of participation.

The article “Financial Income” shows dividends, income and income, rip off financial investments (except for income, as a result of the method of participation in capital).

The article “Income” will show the income from realizatsii financial investments, non-current assets and major complexes; income from non-operational exchange rates and increased revenues, as a result of the process of sound business, and not due to operational business.

The articles “Financial Vitrati” show vitrati at a percentage of the current vitrati of interest, due to the interest in capital.

The article “Repeat your participation in capital” includes images of the financial situation, investments in investments, subsidiaries and subsidiaries, as well as the possibility of failing to participate in the capital method.

The article “Inshit Vitrati” implements a collection of realizatsii financial investments, non-current assets, major complexes; double the non-operational exchange rate courses; double the investment in financial and non-current assets; International vitriety, like winnings in the process of sound dyalnosti (except for financial vitrats), but not due to operational dyalnosti pidprimstva.

An addendum (zbitok) in the form of sound activity before being called up is designated as an algebraic sum in an addendum (zbitka) of the main business activity, financial and income (income), financial and other income.

The article “Tax allowances” shows the amount of tax revenues for all types of transactions, it is indicated separately from the Regulations (standard) of accounting area 17 “Tax allowances”.

A side view of the sound of the house is signaled as a part of the move, a side of the sound of the bag before being rolled in and by a bag of money. Zbidok vid of the sound of dyalnosti zbitok vid of the sound of dyalnosti before the payroll and the amount of surcharge for a ride.

In statte "Nadzvichaynі income" i "Nadzvichaynі vitrati" vіdobrazhayutsya vіdpovіdno: nevіdshkodovanі zbitki od Nadzvychaina sytuatsia podіy (stihіynogo Lehigh pozhezh, technological avarіy toscho) vklyuchayuchi costs of zapobіgannya viniknennyu vtrat od stihіynogo dashing that technogenic avarіy, SSMSC viznachenі for virahuvannyam SUMI insurance vіdshkoduvannya that pokritty vtd vid ovzvichaynyh situations for rachunok іshih dzherel; profits of the business of the first and last operation and operation, as well as the determination of the superelevation of the rules imposed on the whole position (standard). Zbitki vid suprasvichaynyh podii vidobrazuyayutsya for virahuvannyam sumi, yak znamenshutsya surcharge on a side view vid zvichayno і dyalnostі vnaslidok tsih zbitkiv. Zmіst і vartisnu otsіnku income in abo vitrat vid of the skin of the suprasvichaynogo podії slіd okremo rozkrivati ​​in attendance to financial zvіtіv.

The article “Failures from a supra-supervisory benefit” shows a sum of benefits, which means that you can pay off a benefit from super-superelevation.

A pure addendum (crib) is deductible as an algebraic sum an addendum (zbitka) is a part of a sound addendum and a supersonic addendum and an addendum addendum are subject to an addendum addendum.

B.5.3.4. Methodology

In the article “Middle number of simple shares”, the average number of simple shares is pointed out, yaki were sold out with a stretch of a great period.

The article “Corrected the average number of ordinary shares” shows the average number of simple shares, is correlated with a number of simple shares, which can be fully negotiated.

In the article “Clean cleanup, just one simple step”, you can get an indicator, like a rosary with a dilenny hut, sumy a clean little look, but a little bit like keeping the hairline of simple stocks, in the middle there are a lot of simple stocks.

The article “Combining pure cleanliness, which is just one simple step”, shows an indicator that shows the size of the scored sum of pure cleanliness, which can be attributed to the middle hairs of simple accents.

Rosrakhunok of middle school price, a clean move, which can be attributed to the owners of simple shares, that is the same as it should be in accordance with the Regulations (standard) of accounting area 24 “Benefit for shares”.

The article “Dividendy for one simple share” shows an indicator, such as a hat with a summer hat, summed up dividends for a simple number of ordinary shares, dividends will come together for such.