IMPROVING ACCOUNTING OF FACTS OF BUSINESS LIFE WITH THE CONTINGENT CONSEQUENCE IN TERMS OF PROVISIONS AND CONTINGENT LIABILITIES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 5
Abstract
Accounting methodical problems of the facts of business life with the contingent consequence in terms of provisions and contingent liabilities are researched in the article. At the first time theoretically founded the expediency of comparison of highly probable contingent liabilities and provisions based only on the origin – facts of business life with the contingent consequence, which helped to make account recommendations at the level of accounts and financial statements.
Authors and Affiliations
V. D. Popova, L. F. Matsenko, A. U. Ogorodnik
Keywords
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- EP ID EP217910
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