TY  JOUR
TI  Methodical approaches to formation provisions in accounting (on the example vacation pay accrual, plant and equipment)
KW  provisions
KW  accounting
KW  PBU 8/2010
KW  provision for vacation pay
KW  a provision for repair of fixed assets
KW  accounting policies
KW  materiality
JO  Journal of economic studies
AU  Logvinov, E..
AU  Semenova, A.N.
PY  2016
IS  2
PB  INFRA-M Academic Publishing LLC.