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МЕТОДИКА ВІДОБРАЖЕННЯ ОРГАНІЗАЦІЙНО-ЕКОНОМІЧНИХ ФАКТІВ ГОСПОДАРСЬКОГО ЖИТТЯ З НЕВИЗНАЧЕНИМИ НАСЛІДКАМИ НА РАХУНКАХ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Methods of reflecting organizational and economic objects of business life facts with uncertain consequences on accounts

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  • Маценко, Лілія Федорівна

    (Житомирський державний технологічний університет)

Abstract

National and international experience of reflecting on accounts organizational and economic objects of business life facts with uncertain consequences has been researched as well as the symmetric model of balance and off-balance sheet reflection of contingent liabilities has been worked out Досліджено вітчизняний та зарубіжний досвід відображення організаційно-економічних фактів господарського життя з невизначеними наслідками на рахунках бухгалтерського обліку, побудовано симетричну модель балансового-позабалансового відображення умовних зобов’язань

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