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International Accounting
 

Professional opinion on formation account and use of accounting reserves

Vol. 16, Iss. 8, FEBRUARY 2013

Available online: 25 February 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Plotnikov V.S. Doctor of Economics, Professor, Department "Accounting and Finance", Deputy Director for Academic Affairs and Research, the Balakovo Institute of Economics and Business (branch) the Saratov State Socio-Economic University
vcplotnikov@yandex.ru

Plotnikova O.V. PhD in Economics, Associate Professor of chair "Accounting and Finance" Balakovo Institute of Economics and Business (branch), the Saratov State Socio-Economic University"
vcplotnikov@yandex.ru

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

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

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