Issues of application in 2018 amended amendments to tax on profit. Arbitrage practice

The article analyzes the procedure for determining revenues and recognizing expenses through the prism of judicial practice. Often, organizations that receive subsidies from budgets of various levels, incorrectly determine the size of recognized income, which leads to the arising of arrears in income tax. The author explains how to correctly determine the amount of income, including the application of the market price, and establish the period of recognition of income, as well as the correct recognition of labor costs and the timely distribution of costs for direct and indirect.