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International Accounting
 

Reserve formation under depreciation financial investments

Vol. 14, Iss. 8, FEBRUARY 2011

Available online: 22 February 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Kulikova L.I. professor, Kazan State Finance and Economics Institute
8-843-2911-378

Isaeva A.S. chief accountant of Open Company «TEK Eurotrance»
isaeva@eurotrans.ru

In article concrete signs of depreciation of financial investments reveal, the order of calculation of their settlement cost and a depreciation estimation, and also reserve formation under depreciation of financial investments is presented.

Keywords: financial investments, depreciation, cost, a reserve, accounting, contribution

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

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