Home  Journals  International Accounting  22(220) - 2012 June

Net assets calculation: new problems and solutions

Available online: 5 June 2012

Subject Heading: REFORM OF REPORTING

JEL Classification: 

In the article proposals for improvement of procedure of net assets organizations considering changes of an order of formation of financial statements for 2011г are presented; the essence of separate registration categories (the income of future periods, deferred tax assets and obligations) from a position of their account for the financial analysis is considered

Keywords: financial accounting, net assets, current assets` value calculation, unearned revenue, prepaid expenses, deferred tax liabilities, deferral tax assets

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

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