Advertising Expenses: Accounting and Taxation

Author:

Parasotskaya N.1

Affiliation:

1. Russian State Social University

Abstract

The article is devoted to the issues of advertising costs in organizations, their reflection in accounting and tax accounting. Today, organizations that are stably working and effectively developing their activities pay due attention to the marketing strategy, where advertising, various advertising products and methods of its distribution occupy a significant place.

Publisher

Infra-M Academic Publishing House

Reference12 articles.

1. Федеральный закон № 38-ФЗ «О рекламе» от 13.03.2006 принят ГД ФС РФ 22.02.2006 (действующая редакция от 08.05.2013)., Federal'nyy zakon № 38-FZ «O reklame» ot 13.03.2006 prinyat GD FS RF 22.02.2006 (deystvuyuschaya redakciya ot 08.05.2013).

2. Федеральный закон от 06.12.2011 № 402-ФЗ «О бухгалтерском учете»., Federal'nyy zakon ot 06.12.2011 № 402-FZ «O buhgalterskom uchete».

3. Письма ФАС от 20.06.2018 № АД/45557/18; Минфина от 28.09.2018 № 03-03-06/1/69813, от 08.02.2019 № 03-03-06/1/7613., Pis'ma FAS ot 20.06.2018 № AD/45557/18; Minfina ot 28.09.2018 № 03-03-06/1/69813, ot 08.02.2019 № 03-03-06/1/7613.

4. Постановление АС МО от 14.06.2017 N Ф05-7994/2017.п. 16 ст. 270 НК РФ;, Postanovlenie AS MO ot 14.06.2017 N F05-7994/2017.p. 16 st. 270 NK RF;

5. Письмо Минфина от 22.02.2018 N 03-03-06/1/11485.подп. 19.1 п. 1 ст. 265 НК РФ., Pis'mo Minfina ot 22.02.2018 N 03-03-06/1/11485.podp. 19.1 p. 1 st. 265 NK RF.

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