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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ? ???????? ???????? ? ????????? ????????????
Accounting and control for transactions with reserves of an enterprise
 
Creator ?????????, ????? ??????????
Parkhomchuk, O.O.
 
Subject ???????
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reserves
accounting reserves
transactions with reserves
provisions
reserving
reserve system
contingent liabilities
provisions for future expenses and payments
 
Description ?????????? ?????????? ????????? ????????????? ?????????-??????????
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The economic essence and the accounting interpretation of the concept ?reserves of
an enterprise? have been researched; the historic and theoretical aspects of reserves
identifying as the accounting objects have been considered; the concepts and terms have
been stipulated; the basic differences between reserves types have been detected and
formulated as well as the reserves classification for accounting and control has been
improved. The reglamentation of transactions with reserves has been improved. The
essence and the structure of reserve system of an enterprise as the complex mechanism of
the risks neutralization have been specified; the peculiarities of documenting the
transactions of forming and usage the accounting reserves by their types have been
disclosed. The ways of improving the organizational and methodic approaches towards the
accounting reflection of the transactions with reserves and their disclosure in the financial
statements have been offered. The theoretic and methodic grounds and the organization of
external control in the part of auditing of transactions with reserves have been improved.
 
Date 2016-02-23T08:21:39Z
2016-02-23T08:21:39Z
2011-09-23
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1196
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????