Articles by Olga Grigorieva, CEO at Sterngoff Audit, were published in as many as two June issues of EZh-Bukhgalter (EL-Accountant).
Issue No. 19 (9985) 2023 features an article titled “If a Contractor Has Gone into Liquidation, Is It Necessary to Reclaim VAT from the Advance Payment”, in which Olga Grigorieva explains in detail whether an organization should reclaim VAT payable on an advance payment if the work has not been provided and the contractor has been in the process of liquidation through bankruptcy proceedings.
Besides, an article titled “Downtime and Idle Time Losses: How to Account for Them for Income Tax Purposes” was published in issue No. 22 (9988) 2023, detailing the subtleties of accounting for expenses for income tax purposes when they are incurred due to equipment and personnel being idle.
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For background information: Ekonomika i Zhizn (Economy and Life) is a universal business periodical for doing business that has been published since 1918. EZh-Bukhgalter (EL-Accountant) is one of the specialist supplements to the publication, aimed at practicing accountants, auditors, and employees of tax administration authorities. The official webpage of the publication is https://www.eg-online.ru/
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