CONTINGENT LIABILITIES: A NEW ACCOUNTING OBJECT
Journal Title: Молодий вчений - Year 2018, Vol 1, Issue 53
Abstract
Approaches to the interpretation of the essence of the «contingent liabilities» concept have been examined on the basis of the analysis and synthesis of the scientific researches results of the scientists-economists in the article; the methodological aspects of their reflection in the accounting have been considered, the accounts for the accounting reflection of the company's contingent liabilities have been defined; clarification of the definition of the content of this accounting object and recommendations regarding the content of the National accounting regulation (standard) 11 have been proposed.
Authors and Affiliations
V. I. Dovbush
Keywords
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