Home  Journals  International Accounting  45(195) - 2011 December

Reserve on payment of holidays in 2011: right or duty?

Available online: 6 December 2011

Subject Heading: Account problems

JEL Classification: 

In the article the possibility of creating a reserve on payment of holidays in conformity with Rules of Accounting 8/2010 called “Estimated engagements, conditional engagements and conditional actives” rates is considered. At the same time an example of the calculation of the reserve sum (estimated engagements), which is meeting the requirements of the Rules of Accounting 8/2010 as much as possible, is given.

Keywords: reserve for a vacation settlement, еestimated engagements, conditional actives

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

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