Encyclopedia
Income and Expenses
Incomes and expenses are recognized on the date of transition to the calculation of the tax base for corporate profit tax using the accrual method1.
Federal Law No. 101-FZ dated July 21, 2005, "On Amending Chapters 26(2) and 26(3) of Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees, as well as on Declaring Certain Provisions of Legislative Acts of the Russian Federation as Lapsed" dated July 21, 2005, as amended on July 22, 2008, Article 1, paragraph 2 // Official Gazette of the Russian Federation. 2005. No. 30. Item 3112. ↩
Морфология
Род
Понятие «доходы и расходы» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | доход и расходов | доход и расходов |
| Д | доход и расходам | доход и расходам |
| В | доход и расходы | доход и расходы |
| Т | доход и расходами | доход и расходами |
| П | доход и расходах | доход и расходах |