Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

29(158) - 2009 October

Influence of macroeconomic factors on the estimation of active memberships and obligations of the organization

Vol. 8, Iss. 29, OCTOBER 2009

Available online: 10 November 2009

Subject Heading: FINANCIAL ACCOUNT

JEL Classification:

Bezborodova T.I. candidate of economic sciences, associate professor of department of accounting and analysis of business of the All-Russian Correspondence Financial and Economic Institute (VZFEI) (branch in Penza)
bezborodovati@mail.ru

Reflection in bookkeeping (financial) accountability of active memberships and obligations on the first cost does not make it possible to consider the influence of such macroeconomic factors as the depreciation of national currency, inflationary background, which can lead to the serious distortion of the information value of this account. In the practice of the calculation of macroeconomic factors are used two approaches of the estimation of active memberships and obligations, that also is examined based on the example to concrete organization.

Keywords: active memberships, obligation, micro-economic, the factor, macroeconomic, inflation, the inflationary background, financial, account

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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