Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Estimated liabilities (provision) for forthcoming payment of leave to workers in modern system of accounting of agricultural organizations
Available online: 14 June 2013 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
Gradual reform of the domestic financial accounting, with a focus on international standards in the past two decades, causes permanent systemic changes in the legal requirements for the treatment of a variety of its facilities. The estimated liabilities for the forthcoming payment of leave to workers have many features and differences compared with their corresponding predecessor - reserve for future expenses. In the present work these features are analyzed, and the order of application of considered category of the account in practical activities of the domestic agricultural organizations is investigated. The optimal variant of the methodology of determining the amount of the estimated liabilities is offered, the form of the document in which necessary calculations on the basis of modern computer technologies have to be carried out is developed. Keywords: estimated liabilities, estimated liabilities for forthcoming payment of leave, reserve for forthcoming payment of leave, accounting of provisions |
ISSN 2311-9381 (Online)
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