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International Accounting
 

Formation of systematic information on transaction expenses of corporations

Vol. 16, Iss. 40, OCTOBER 2013

Available online: 30 October 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Sapozhnikova N.G. Doctor of Economic Sciences, Professor, Head of the Department of Accounting, the Voronezh State University
sapozh@yandex.ru

Transactional expenses along with transformational expenses are the elements making costs of production. Formation of information on transactional expenses for adoption of economic decisions causes of development of their registration model which basis make typology and methods of an assessment of expenses, the principles of reflection in the corporate account and the reporting.

Keywords: transaction expenses, concept of transaction expenses, corporate reporting, typology of costs, cost accounting model

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

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