Home  Journals  International Accounting  45(195) - 2011 December

Problems of formation of information on reserves and estimated liabilities for warranty repair and maintenance of the accounting and reporting in accordance to Russian and international standards

Available online: 6 December 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The article is devoted to the questions of recognition, evaluation and reflection in the accounting, tax accounting and reporting on Russian accounting standards and international accounting standards of provisions for warranty repair and warranty service. Proposed order reflection of provisions in the accounts.

Keywords: reserves, estimated liabilities, contingent liabilities, warranty repair, maintenance, accounting standards, financial reporting, assessment, reflection

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

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