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УМОВНІ ЗОБОВ’ЯЗАННЯ: ВИЗНАЧЕННЯ СУТНОСТІ ПОНЯТТЯ // Contingent liabilities: determining the essence of the concept

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  • Орлов, Ігор Віталійович

    (Житомирський державний технологічний університет)

Abstract

Approaches towards interpreting the essence of the concept “contingent liabilities’ on the level of normative documents of countries worldwide, as well as reference and scientific literature have been researched. More precise definition of the content of the aforementioned object has been suggested. Досліджено підходи до трактування сутності поняття “умовні зобов’язання” на рівні нормативних документів країн світу, довідкової та наукової літератури. Запропоновано уточнення в частині визначення змісту зазначеного об’єкту.

Suggested Citation

  • Орлов, Ігор Віталійович, 2010. "УМОВНІ ЗОБОВ’ЯЗАННЯ: ВИЗНАЧЕННЯ СУТНОСТІ ПОНЯТТЯ // Contingent liabilities: determining the essence of the concept," 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. 17(2).
    • Handle: RePEc:scn:000pbo:51909
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