Theoretical aspects of provisioning in accounting
Journal Title: Економічний вісник університету - Year 2016, Vol 1, Issue 31
Abstract
The subject of the article is theoretical approaches to the interpretation of economic nature reserves. The aim of the study is to highlight the essence, stages of development and implementation of accounting reserves. Methodology work of this article is general scientific methods of cognition, conceptual principles of modern economic theories. Results of research. The article discusses the basic content characteristics of nature reserves in the company, the stages of their development in chronological order. Presented by one of the classifications of reserves and their value determined for accounting at the company. Scope of results of research is filed in the theoretical propositions, conclusions and recommendations can be used in the practice of the company in organizing and documenting accounting. Conclusions. Scientists analyzed the definition on the concept of reserves is noticeable that nowadays still remains debatable many approaches to explain their meaning. The authors try to reveal the meaning of the term «reserves» in accordance with the specifics of their field of expertise, in the implementation of major and minor problems of accounting and control. The formation of the reserves is one of the most effective tools to ensure the sustainability of enterprises and self risk. In general, there are three issues that are the basis of most modern accounting: identification, assessment and classification. Three stages of documentation process your reservation, each of which is defined by relevant documents and their characteristics, will organize a comprehensive workflow within the company for the next clear traffic management tools and resources.
Authors and Affiliations
Ivan Gayduk
The origin and essence of the economic security concept
In a market economy production units organize their activities in conditions of uncertainty and unpredictability. A global economy generates a lot of risk factors and threats which have a major impact on enterprises acti...
Human capital assets as a specific intangible asset of the enterprise
The subject of the research is the peculiarities of assessing human capital assets as a constituent of intangible assets which allows increasing market value of the business entity. The objective of the article is to pro...
Role Institutional corruption in the economic security
In the article the features of corruption as an institutional phenomenon and investigated its role in the economic security of the state. Attention is paid to the consequences of its manifestation in society. The subject...
Subsidies to local budgets as an instrument of financial equalisation
In the article, the subsidies to local budgets as an instrument of financial equalisation, reveal the importance of subsidies to support the vital functions of territorial communities, the notion of reverse subsidy. The...
Employment and unemployment problem of population as an important factor in the development of rural areas of Ukraine (on the example Zgurovsky district, Kyiv region)
The article discusses the problems of employment and unemployment in rural areas of Ukraine as an example of one of the remote areas of the capital Kyiv region - Zgurovsky district. The aim of the study is to analyze the...