????????????????? ????????? ????????? ??????? ?? ?????????? ????????? ? ???????? ?? ????????? ? ????? ??????????? ?????????? ????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
????????????????? ????????? ????????? ??????? ?? ?????????? ????????? ? ???????? ?? ????????? ? ????? ??????????? ?????????? ????????
Improvement of Principles for Recognizing Gains from the Goods Sold and Methods of its Accounting Reflection in the Republic of Belarus |
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| Creator |
?????, ?.?.
Malej, O.B. |
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| Subject |
?????????? ????????
????????????? ???? ??????? ????????? ??????? ?? ?????????? ??????? ????????? ????????????? ????????? ?????????? ?????????? ?????? ? ?????????? ??????? Republic of Belarus ?ccounting finished products revenues from sales of finished products International Financial Reporting Standards direct and deferred revenue |
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| Description |
? ?????? ??????????? ?????????? ????????? ??????? ?? ?????????? ??????? ????????? ? ????? ?????????? ????????, ?????????? ?????????, ???????, ? ????? ???????? ????????????? ?????????? ?????????? ??????????, ? GAAP. ??????? ???????????????? ????????? ???????? ????????? ??????? ?? ????????? ? ??????? ???????? ?????????, ??? ????????? ???? ??????????? ???????? ? ???????????? ???????, ? ????? ??????????? ?????????????? ???????? ????? ??????? ?? ?????????? ?????????, ?????????? ?? ???????????? ? ??????? ???????? ???????? ?? ?????????, ??????????? ??????? ????????????? ????????? ???????????, ?????????????? ?????????? ???????????. Requirements towards recognition of gains from the finished goods sold in accounting in the Republic of Belarus, Russian Federation, Ukraine as well as according to IFRS and GAAP have been researched in the article. Possible variants of recognizing gains relative to the time of goods? shipment have been analyzed by the author, which enabled him to give definition to ?direct? and ?deferred? gain, as well as to work out one-variant methods of accounting for gains from the goods sold, based on the generally accepted in the world conditions of its recognition, supplemented by the newly established criterion of assurance, confirmed by the source documents. |
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| Date |
2016-10-10T08:47:17Z
2016-10-10T08:47:17Z 2010 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/4992
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| Language |
ru
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;2(17)
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| Publisher |
????
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