Home  Journals  International Accounting  10(142) - 2010 August

Features of reflexion in the financial reporting and the analysis of the prepaid incomes and expenses

Available online: 20 August 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The choice of a theme of article is caused, first of all, by that its object – the prepaid incomes and expenses is insufficiently shined by the Russian experts in the field of book keeping and the analysis. As a result now reflexion of the given group of actives and obligations in book keeping and in the financial reporting is not settled and considerably differs from that practice which has developed in national models of other countries and in the international standards of the financial reporting. The urgency of a theme of article is caused by that influence which treatments of the prepaid incomes and expenses and their representation in the report on a financial position on results of the analysis of liquidity, current financial stability and solvency and administrative decisions made on the basis of their estimation can render.

Keywords: expenses of the future periods, incomes of the future periods, the financial analysis, liquidity, solvency, financial stability

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

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