About the book: 2007 / The publication you are holding in your hands is a detailed practical guide to accounting and tax accounting of expenses. Well, of course, of greater interest is the procedure for recognizing expenses for tax purposes. After all, it’s no secret that errors in accounting for an organization’s costs sometimes cost the organization dearly. The situation is further complicated by the constantly introduced changes and additions to Chapter 25 of the Tax Code of the Russian Federation, which often come into force “retroactively”. Numerous provisions of Chapter 25 of the Tax Code of the Russian Federation are regulated by explanatory letters from the Ministry of Finance of Russia and tax authorities. The book describes in detail the procedure for accounting for certain types of expenses. Moreover, both typical situations are considered, say the purchase of fixed assets and inventory, and a large number of specific expenses. Well, let's say repo transactions. The book contains many examples and arbitration practice. This manual will become a real assistant, will allow you to avoid mistakes, find out the opinion of officials on the most controversial and sensitive issues of accounting and tax accounting of expenses. The publication was prepared taking into account the latest changes in accounting legislation (orders of the Ministry of Finance of Russia dated September 18, 2006 No. 115n, No. 116n; dated November 27, 2006 No. 154n, No. 155n, No. 156n) and amendments made to Chapter 25 of the Tax Code of the Russian Federation.