Boryseyko Y. Accounting for and control over revenues: taxation aspect

The thesis is directed at solving a scientific dilemma which lies in the grounding of the theoretical statements and development of practical recommendations on improving organizational and methodical approaches of accounting for and control over the revenues according to Accounting Standards (Provisions) and Tax Code of Ukraine. Some requirements of Accounting Standards (Provisions) and Tax Code of Ukraine have been coordinated in the part of reflecting company's revenues. The concept of "revenues" has been studied in the retrospective as well as the contemporary interpretations of the concepts "income" and "gross income" have been researched. Comparison of the regulations included in Accounting Standards (Provisions) and Tax Code of Ukraine in the part of revenue recognition has been made, thus on the basis of this comparison the amendments to some articles directed at their coordination have been suggested. Algorithm of recognizing revenues taking into consideration all the risks concerning asset possession has been suggested. The procedure of forming the tax policy as a part of company's accounting policy has been determined. The methodic approach towards reflecting gross income in the system of accounts has been worked out. The list of non-business income has been formed for the purposes of tax exemption. The register for systematizing information on revenues according to Accounting Standards (Provisions) and Tax Code of Ukraine has been improved. The necessity of using auditing services in the part of checking revenues for the companies of small and mid business has been determined. Methodic support of providing such kind of services for improving their quality has been developed.