Тема: Себестоимость запасов в строительстве - Форум по финансовому учету и МСФО - GAAP.RU

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Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
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Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
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Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
                    [POST_MESSAGE_HTML] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
                    [~POST_MESSAGE_HTML] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
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Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
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                    [POST_MESSAGE_TEXT] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
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                            [DESCRIPTION_DECODE] => Y
                        )

                    [20] => Array
                        (
                            [ID] => 58
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Вопрос
                            [SORT] => 150
                            [TYPING] => :?:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/icon_question.gif
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Вопрос
                            [DESCRIPTION_DECODE] => Y
                        )

                    [21] => Array
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                            [ID] => 59
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Идея
                            [SORT] => 150
                            [TYPING] => :idea:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/icon_idea.gif
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Идея
                            [DESCRIPTION_DECODE] => Y
                        )

                    [22] => Array
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                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Скептически
                            [SORT] => 150
                            [TYPING] => :|
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/117.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Скептически
                            [DESCRIPTION_DECODE] => Y
                        )

                    [23] => Array
                        (
                            [ID] => 60
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Скептически
                            [SORT] => 150
                            [TYPING] => :-|
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/117.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Скептически
                            [DESCRIPTION_DECODE] => Y
                        )

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            [wordSeparator:protected] => \s.,;:!?\#\-\*\|\[\]\(\)\{\}
            [smilePatterns:protected] => Array
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                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/100\.png
                            [description] => С улыбкой
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                    [pattern4] => Array
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                            [code] => \:\(
                            [image] => /bitrix/images/main/smiles/5/104\.png
                            [description] => Печально
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern5] => Array
                        (
                            [code] => \:\-\(
                            [image] => /bitrix/images/main/smiles/5/104\.png
                            [description] => Печально
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                    [pattern6] => Array
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                            [image] => /bitrix/images/main/smiles/5/106\.png
                            [description] => Удивленно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                    [pattern7] => Array
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                            [image] => /bitrix/images/main/smiles/5/106\.png
                            [description] => Удивленно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                    [pattern8] => Array
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                            [image] => /bitrix/images/main/smiles/5/106\.png
                            [description] => Удивленно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                    [pattern9] => Array
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                            [image] => /bitrix/images/main/smiles/5/116\.png
                            [description] => Здорово
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                    [pattern10] => Array
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                            [image] => /bitrix/images/main/smiles/5/101\.png
                            [description] => Поцелуй
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/101\.png
                            [description] => Поцелуй
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/105\.png
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                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/120\.png
                            [description] => Очень грустно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/120\.png
                            [description] => Очень грустно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/107\.png
                            [description] => Со злостью
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/108\.png
                            [description] => Шутливо
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/108\.png
                            [description] => Шутливо
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/icon_exclaim\.gif
                            [description] => Восклицание
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/icon_question\.gif
                            [description] => Вопрос
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/icon_idea\.gif
                            [description] => Идея
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/117\.png
                            [description] => Скептически
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                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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                            [image] => /bitrix/images/main/smiles/5/117\.png
                            [description] => Скептически
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
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            [defended_urls:protected] => Array
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            [anchorSchemes:protected] => http|https|news|ftp|aim|mailto|file|tel|callto|skype|viber
            [userField:protected] => 
            [bMobile] => 
            [LAZYLOAD] => N
            [tagPattern:protected] => /([\s]+|^)#([^\s,\.\[\]<>]+)/is
            [allowImgExt] => gif|jpg|jpeg|png
            [pathToSmile] => 
            [parser_nofollow] => Y
            [link_target] => _blank
            [authorName] => 
            [pathToUserEntityType] => 
            [pathToUserEntityId] => 
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                            [POST_DATE] => 03.04.2012 15:23:32
                            [POST_MESSAGE] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
                            [POST_MESSAGE_HTML] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
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Себестоимость запасов в строительстве

Барышня Заглянувший Сообщений: 2 Баллов: 2 Регистрация: 03.04.2012	#1 03.04.2012 15:23:32 Игорь, добрый день! Помогите, пожалуйста, разобраться вот в каком вопросе: Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю либо арендные платежи соответственно. Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю? Заранее спасибо!
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