НЕКОТОРЫЕ ВОПРОСЫ ОПРЕДЕЛЕНИЯ И УЧЕТА УБЫТКОВ ПРИ АВАРИЯХ АВТОТРАНСПОРТНЫХ СРЕДСТВ

Михаил ГЕРАСИМОВ Молдавский государственный университет

Abstract

SOME ISSUES OF DETERMINING AND RECORDING LOSSES IN CASE OF MOTOR VEHICLE ACCIDENTS In the event of a motor vehicle accident, any trucking company faces a number of issues related to the recognition of losses and the recognition of costs associated with road accidents. Topical are the issues that are considered by the author and that are not considered in the specialised literature: accounting of losses (expenses) for repairs in the case when the car is not insured, the effect of tax provisions when deducting losses as a result of motor vehicle accidents. Keywords: accident, vehicle, income, expenses, losses.