РАЗВИТИЕ ТЕОРИИ И ПРАКТИКИ УЧЕТА И НАЛОГООБЛОЖЕНИЯ В СИСТЕМЕ УПРАВЛЕНИЯ ЗАТРАТАМИ И ФИНАНСАМИ СТРОИТЕЛЬНЫХ ОРГАНИЗАЦИЙ

Abstract

The article deals with topical issues of the development of the theory and practice of accounting and taxation in terms of the cost and finance management system of construction organizations, relevant for construction organizations (developers), given the post-pandemic period of labor shortage, a sharp lack of materials due to the departure of foreign partners and the search for their replacement with Russian analogues, the rise in the cost of attracted financing. The author emphasizes the importance of the joint development of not only the theory of accounting, taxation, but also the convergence of the development of practices (including judicial) accounting, the practice of tax accounting by construction organizations, the formation of financial statements in accordance with IFRS, management accounting. In connection with this, first of all, it is necessary to build a monitoring system of the approved theory of accounting, tax legislation, but also to correlate the issues considered by the courts on claims by the parties to tax relations, among the audit community to identify the issues most acutely arising during the audit of financial statements in accordance with IFRS, including in terms of calculating income tax construction organizations at the time of completion of the construction of the facility, mostly for the formation of a standardized list of such problems, arising in practice and solutions to them. The article attempts to reveal the relationship between the development of the theory and practice of accounting based on an example on the problem of recognizing the cost of services (remuneration) of a developer during the construction of an object with a long production cycle and describing the main features of the development of accounting (management), tax and accounting, including for the purposes of IFRS of construction organizations, but at the same time with maintaining independent development goals. For the effective development of theory and practice, the author considers it extremely important to constantly monitor, generalize the accounting practices used and apply the monitoring results in timely updating of related theoretical provisions of the legislation of the Russian Federation for the subsequent elimination of accumulated problems in accounting practice, including in the judicial.