APPROACHES TO ESSENCE, CLASSIFICATION AND EVALUATION OF CURRENT LIABILITIES IN THE ENTERPRISE ACCOUNTING SYSTEM
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 5
Abstract
Proved the necessity of improving current liabilities account as an important element of the system management. Disclosed the essence of the concept of current liabilities in the accounting system of industrial enterprises. Generalized classification of current liabilities and allocated its following directions: by type; at maturity; by fulfillment of the conditions for repayment. Investigated the types and order of evaluation of the object of accounting. A list of recognition conditions of current liabilities in account is offered.
Authors and Affiliations
Y. Y. Mironova, Y. M Batsman, V. V. Yatsenko
Keywords
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- EP ID EP217904
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