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ОСНОВНІ ПІДХОДИ ДО УДОСКОНАЛЕННЯ СКЛАДОВИХ ПАСИВУ БУХГАЛТЕРСЬКОГО БАЛАНСУ // Basic approaches towards improvement of the components of the balance sheet liabilities side

Author

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  • Пархоменко, Валерій Миколайович

    (Національна академія статистики, обліку та аудиту)

Abstract

The contents of liabilities in historical perspective has been analyzed, the lack of a unified approach among scholars towards liabilities has been revealed. The proposals concerning the liabilities component of the balance-sheet taking into account their economic essence and purpose have been disclosed Проаналізовано склад пасивів в історичній ретроспективі, виявлено проблему відсутності єдиного підходу серед вчених до складу пасивів. Наведено пропозиції щодо складових пасиву бухгалтерського балансу враховуючи їх економічний зміст та призначення

Suggested Citation

  • Пархоменко, Валерій Миколайович, 2012. "ОСНОВНІ ПІДХОДИ ДО УДОСКОНАЛЕННЯ СКЛАДОВИХ ПАСИВУ БУХГАЛТЕРСЬКОГО БАЛАНСУ // Basic approaches towards improvement of the components of the balance sheet liabilities side," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 62(4).
    • Handle: RePEc:scn:000ven:42798
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