Svetlana Sviridenkova

Svetlana Sviridenkova

Director

Audit Practice

Korpus Prava (Russia)

Autors Articles
Financial Lease: Difficulties in Accounting by the Lessee

When making a decision to purchase property (fixed assets) under the financial lease (leasing) agreement, a business owner rarely thinks about peculiarities of accounting and tax consequences that this method of acquisition will entail. In the financial lease agreement, it is necessary to indicate on whose balance sheet a leased asset [...]

Supporting measures for accountants in lockdown

This article covers the most significant changes related to those economic areas that are not recognized as particularly affected, as well as some measures to support small and medium-sized businesses operating in the affected economic areas.

All Attention to Income Tax

New 2016 gave us quiet a lot of changes in the tax law and, unfortunately, mainly to the disfavor of taxpayers. Thus, the Tax Code underwent serious alterations in the part of income tax. Introduction of a new quarterly statement form is one of such alterations.

Income tax: once in writing, it is time to put it into practice

In November 2018, the Ministry of Finance of the Russian Federation amended Accounting Regulations “Accounting for Corporate Income Tax” PBU 18/02, which are mandatory for accounting statements for 2020, i.e. for accounting from January 1, 2020.