Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Shortage, losses from damage and depreciation of assets and their financial and economic consequences
Available online: 23 January 2012 Subject Heading: Account problems JEL Classification:
During organizations economic life changes in amount of assets are as a result of business transactions (activities) either concurrence of circumstances (events). Events may bring to mismatching between actual (real) and accounting data, so it requires correction. Causes and effects of asset decreasing as a result of events are classifying in the article. Differences between concepts of «revaluation reduces», «impairment», «shortage» and «spoiling losses» are specifying. Keywords: shortage, spoiling losses, impairment of assets, revaluation of assets |
ISSN 2311-9381 (Online)
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