Home  Journals  International Accounting  25(223) - 2012 July

Provision of future expenses and payments: methodological problems of accounting

Available online: 4 July 2012

Subject Heading: Foreign experience

JEL Classification: 

Providing future expenses and payments in Ukraine in structure of a passive of balance make no more than 2 %. Such information is necessary for forecasting of requirement for financial resources and influences financial stability of the enterprise. For the purpose of activization of practice of formation at the enterprises of providing future expenses and payments methodological problems of accounting of obligations with uncertain size and a date of performance are investigated.

Keywords: liabilities, provisions of future expenses and payments, contingent liabilities

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

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