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“ЗАТРАТЫ” И “РАСХОДЫ” КАК КАТЕГОРИИ БУХГАЛТЕРСКОГО УЧЕТА // “Expenses” and “costs” as accounting categories

Author

Listed:
  • Еременко, Татьяна Викторовна

    (Санкт-Петербургский филиал Московского университета Высшей школы экономики)

Abstract

Semantic difference of the categories “expenses” and “costs” taking into consideration the semantics, that is determined by the balance sheet conceptions and accounting principles connected with them, has been presented. В статье показывается смысловое различие категорий "затраты" и "расходы", исходя из семантики, задаваемой концепциями баланса и сопряженными с ними принципами бухгалтерского учета.

Suggested Citation

  • Еременко, Татьяна Викторовна, 2011. "“ЗАТРАТЫ” И “РАСХОДЫ” КАК КАТЕГОРИИ БУХГАЛТЕРСКОГО УЧЕТА // “Expenses” and “costs” as accounting categories," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 19(1).
    • Handle: RePEc:scn:000pbo:43239
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