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Формирование Информации О Резервах Организации В Системе Бухгалтерского Учета Как Важнейшего Регулятива Финансовых Результатов

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  • МАНХАЕВА ИРИНА СЕРГЕЕВНА

    (ЗАО «Центр научных исследований и аудита „Панацея)

Abstract

This article explains the nature of reserves and their influence upon profit. To define the influence of reserves upon the financial performance of a company the author establishes lines of demarcation between such concepts as expense, credit indebtedness and reserves. The author outlines the organization of reserves of costs to be incurred and assessed reserves and shows how they can be used in accountancy.

Suggested Citation

  • Манхаева Ирина Сергеевна, 2007. "Формирование Информации О Резервах Организации В Системе Бухгалтерского Учета Как Важнейшего Регулятива Финансовых Результатов," Izvestiâ Sankt-Peterburgskogo gosudarstvennogo èkonomičeskogo universiteta Известия Санкт-Петербургского государственного экономического университета, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный экономический университет (СПбГЭУ)», issue 2, pages 270-270.
    • Handle: RePEc:scn:032786:15923307
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    File URL: http://cyberleninka.ru/article/n/formirovanie-informatsii-o-rezervah-organizatsii-v-sisteme-buhgalterskogo-ucheta-kak-vazhneyshego-regulyativa-finansovyh-rezultatov-1
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