Elizaveta A. Chuiko

Place of work

Organization:
FSAEI of HE “Belgorod State National Research University”
Position:
postgraduate student
Degree:
master

Author's articles(1)

Penalties: Legal and Accounting Aspects

18.06.2021

Annotation

the issues of various sanctions’ reflection in accounting systems of economic entities have always caused a lot of questions. Currently the number of disputes leading to fines, late fees and penalties for construction contracts has increased considerably in parallel with the growth of sanctions. All the above-mentioned leads to an increased interest in the legality and correctness of these sanctions’ calculation as well as to the organization of accounting and taxation of business operations. Therefore, the aim of this study is to develop organizational and methodological recommendations of th...
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