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  Fakes as Objects of Tax Control

  Counterfeits are those results from an act or omission that is false, fraudulent or forged like the existing product. They contain foreign traits (characteristics) that create the illusion of a quality product at a higher cost or price, respectively. Counterfeits are of interest for tax control due to the fact that they generate profit. Tax ... Counterfeits are those results from an act or omission that is false, fraudulent or forged like the existing product. They contain foreign traits (characteristics) that create the illusion of a quality product at a higher cost or price, respectively. Counterfeits are of interest for tax control due to the fact that they generate profit. Tax control shall be established reality of profit, which serves as the basis for the calculation of tax liabilities, and the opportunities for manipulation of revenue and expenditure variables. Due to the wide variety of fakes, in this article false documents created in relation to counterfeit goods will be highlighted. Types of document crimes have been structured and their number compared (including sanctioned offenders) with the counterfeit goods and accompanying forged documents.

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  Methods of Amortization ind its Influence on Financial Result

  The article deals with the methods of amortization of non-current tangible assets, regulated by the applicable accounting standards. Data are used to illustrate the operation with them. The annual amortization allowances are calculated by any of the methods of amortization within the useful life of the asset, using the same data. Amortization ... The article deals with the methods of amortization of non-current tangible assets, regulated by the applicable accounting standards. Data are used to illustrate the operation with them. The annual amortization allowances are calculated by any of the methods of amortization within the useful life of the asset, using the same data. Amortization allowances are accounted as amortization costs relating as directed, according to the adopted accounting policies by enterprises. They are included in the formation of the cost of the products of labour and accounting financial result. To demonstrate their effect on the financial result, a comparison between them has been made. Tables and graphs are included in the article.

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  Standardized Model for Subsequent Measurement of Fixed Assets in the Public Sector Enterprises

  This article addresses some shortcomings in the existing pricing model after recognition /post evaluation/ of fixed assets in the public sector enterprises. Prerequisite for the studied problem is the lack of standardization of the accounting system in the public sector enterprises. The author offers a standardized accounting model and argues that ... This article addresses some shortcomings in the existing pricing model after recognition /post evaluation/ of fixed assets in the public sector enterprises. Prerequisite for the studied problem is the lack of standardization of the accounting system in the public sector enterprises. The author offers a standardized accounting model and argues that the problem can only be resolved with the adoption of accounting standards that would replace the current practice of regulation of accounting in the public sector enterprises with instructions and letters. The proposed accounting standard model for periodic assessment of fixed assets are designed ways and means to improve the accounting system of the public sector entities through its adaptation to the conceptual framework of international accounting standards for the public sector. This will increase the reliability and credibility of accounting information and the overall improvement of the accounting methodology.