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International Accounting
 

Calculation methods of accounting estimated figure

Vol. 17, Iss. 4, JANUARY 2014

Available online: 29 January 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Granitsa Ju.V. PhD in Economics, Associate Professor, the Financial Faculty, the Department of Accounting, Economical analysis and Audit, the Lobachevsky State University of Nizhni Novgorod
Ygranica@yandex.ru

Maslova T.S. PhD in Economics, Associate Professor, the Financial Faculty, the Department of Accounting, Economical analysis and Audit, the Lobachevsky State University of Nizhni Novgorod
maslov.o@mail.ru

Validity of accounting estimate wholly makes quality of accounting information. It was actual costs, a long time, as base estimate fact of property, obligation, income and expense used. But anyway, economical progress leads, firstly, to creation of new accounting objects, which are not estimated by actual costs, but, secondly, users of accounting information are not satisfied of property accounting by actual costs. In the article the ways to estimate defined and calculation methods of accounting estimated figure which are subjective estimate required are offered.

Keywords: estimated obligations, estimated figure, fair value, provision for doubtful debs, allowance for doubtful accounts, AFDA, estimate, account, accounting information

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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