Loans and credits: accounting and taxation
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This publication examines the main provisions of civil legislation relating to the essence of the concepts of loan and credit and raising funds by commercial organizations. The features of accounting and taxation of loans, credits, factoring and mortgages are given. Particular attention is drawn to the accounting of interest on debt obligations in the tax accounting of the borrower's organization, for loans and credits, the amount of which is expressed in foreign currency, for loans provided to individuals.
FL/709894/R
Data sheet
- Name of the Author
- Т Панченко М
- Language
- Russian