Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Professional opinion on formation account and use of accounting reserves
Available online: 25 February 2013 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
This article is a bit beyond the scope of the discussion a series of articles dealing with the problems accounting for financial instruments, printed on the pages of "International accounting" It reflects the author's view on accounting reserves and called attempts domestic accountants "pull" traditional accounting methods, covering IFRS, new domestic accounting standards. Keywords: capital reserves, estimated reserves, liabilities, liability law, fair value gains and losses in future periods |
ISSN 2311-9381 (Online)
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