Legal regulation of accounting and tax accounting. A textbook for magistracy

The textbook reveals the general provisions, regulatory regulation and the basis of the methodology of accounting, as well as the features of tax accounting and the requirements for it. The problems related to the legal regulation of the main accounting facilities have been investigated, in accordance with the latest changes in the law and in the context of tax and accounting. The process of documenting all the facts of the economic life of the organization, the formation of a financial result and the preparation of financial accounting and tax reporting in accordance with international standards are highlighted. The types of liability for violation of legislation in terms of accounting and tax accounting are considered. Each chapter gives questions for self -control.
For students of the magistracy of legal and non -legal universities studying the legal framework of tax and accounting and audit, as well as for practical workers