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ЕКОНОМІЧНА СУТЬ ТА СКЛАД ВИТРАТ МАЙБУТНІХ ПЕРІОДІВ // Economic essence and composition of prepaid expenses

Author

Listed:
  • Куценко, Наталія Володимирівна

    (Львівська комерційна академія)

  • Куцик, Петро Олексійович

    (Львівська комерційна академія)

Abstract

Approaches to interpreting the concept "prepaid expenses" have been considered as well as their economic essence has been disclosed. It has been suggested to distinguish groups of prepaid expenses by uniformity of their composition. Розглянуто підходи до трактування поняття “витрати майбутніх періодів” та розкрито їх економічну суть. Запропоновано виділяти групи витрат майбутніх періодів за однорідністю їх складу.

Suggested Citation

  • Куценко, Наталія Володимирівна & Куцик, Петро Олексійович, 217. "ЕКОНОМІЧНА СУТЬ ТА СКЛАД ВИТРАТ МАЙБУТНІХ ПЕРІОДІВ // Economic essence and composition of prepaid expenses," 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. 2011(1).
    • Handle: RePEc:scn:000pbo:45827
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