Vacation reserve: creation, accounting and using
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 3, Issue
Abstract
The article deals with the question of the formation and presentation of a provision (security) for the payment of holidays. The purpose of creating the provision for holidays is clarified and the necessity of their creation for the Ukrainian enterprises is substantiated. The order of calculation of the reserve for employees' holidays is presented. The results of influence of the vacation reserve on the data of accounting and tax accounting are researched. The obtained results have a theoretical and practical value when companies create and use a reserve for holiday pay.
Authors and Affiliations
Tetiana Yaroslavivna Matkivska, Olha Mykhailivna Bondarenko
Keywords
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