შემოსავლებისა და ხარჯების აღრიცხვის საკითხები სსიპ სსსტც „დელტა“-ს მაგალითზე

The ratio between the income and expenses of the enterprise is the outcome of the
enterprise's activity. Indicators - total full income and profit or loss are often used as
measurement of results for an enterprise activity, or as a basis for calculation of other
indicators, such as return on investment, or income on the stock. Recognition of revenue and
expenses is a direct result of the recognition and evaluation of assets and liabilities. Assessment
is the process of determining the monetary value, in which the assets, liabilities, revenues and
expenses are recognized in the financial statements of the enterprise. This process involves
selecting a basis for evaluation.
Tax legislation imposes a taxpayer on the basis of documented data, to properly and
correctly record revenues and expenditures using the methods established by law and attribute
them to the reporting period in which they were received and rendered. Also, the taxpayer is
obliged to fully record all operations related to its activities. This is necessary to ensure that
the control of start, progress and completion of these transactions are guaranteed.