Home  Journals  International Accounting  45(243) - 2012 December

Accounting of obligations of organizations in systems of the Russian and international standards: theoretical aspect

Available online: 5 December 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In the article the theoretical questions connected with category of obligations of the organizations, as object of accounting are considered. On the basis of the critical analysis of regulations of the Russian and international standards, and the various scientific points of view authors offer own treatment of the formulation of definition of the concept "organization obligation", the list of types of obligations, to classification of types of obligations and techniques of an assessment of obligations of the organizations.

Keywords: liabilities, accounts payable, accounting, financial statements, International Financial Reporting Standards, balance sheet

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

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