How to account for the costs of sports events aimed at increasing staff motivation

This article presents the main aspects of accounting and tax accounting for the facts of economic life in accounting for the costs of organizing sports events for employees of an economic entity. The specific list of sports-related events is determined individually for each economic entity and depends on the specifics of its activities, in addition, it must be coordinated with the trade union organization and fixed in internal local acts. In the work, the author notes the nuances that should be taken into account when conducting sports events in order to properly reflect them in accounting. An assessment is given of the main tax risks that depend on the purpose of spending on sports events (whether they are social in nature or measures to improve working conditions and safety).