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Finance and Credit
 

Formation and accounting of reserves on possible losses by accommodated credits

Vol. 16, Iss. 23, JUNE 2010

Available online: 27 May 2010

Subject Heading: Banking

JEL Classification: 

Mertsalova A.I. the candidate of economic sciences, the senior lecturer of chair of the finance and credit Orel State Institute of economy and trade
ogiet@orn.ru

This article is devoted to the questions of formation and accounting of reserves on possible losses by loans. You can find here some instructions that credit organizations form as reserves on possible losses by loans, the features of accounting in the conditions of different situations.

Keywords: quality, debt, reserve, credit, loan, credit organization, category, expenses

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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