ACCOUNTING OF THE ORGANIZATION'S OBLIGATIONS: THEORETICAL, METHODOLOGICAL AND PRACTICAL ASPECTS
Authors:
Type:
Monographie
ISBN:
978-5-16-019900-9
Status:
In work
Language:
Russian
Quantity of pages:
181
Publisher:
INFRA-M Academic Publishing LLC.
Abstract (English):
The monograph presents the results of a study of current theoretical, methodological and practical issues of accounting for the obligations of organizations. Proposals have been formulated on the terminological space in the field of accounting for obligations, their classification, methodological approaches to the assessment, accounting and reporting of specific types of obligations. The results of a study of the practice of accounting for liabilities are presented, recommendations are proposed for improving the regulatory regulation of accounting for liabilities in the process of further development of the system of Russian accounting standards. It can be useful for scientists, practicing accountants, teachers and students of higher educational institutions.
The monograph presents the results of a study of current theoretical, methodological and practical issues of accounting for the obligations of organizations. Proposals have been formulated on the terminological space in the field of accounting for obligations, their classification, methodological approaches to the assessment, accounting and reporting of specific types of obligations. The results of a study of the practice of accounting for liabilities are presented, recommendations are proposed for improving the regulatory regulation of accounting for liabilities in the process of further development of the system of Russian accounting standards. It can be useful for scientists, practicing accountants, teachers and students of higher educational institutions.
