Approaches to the Assessment Liabilities’Analysis

The paper substantiates the approach to the assessment liabilities as an independent object of analysis. The research theme is relevant from several positions: the formation trend of estimated liabilities is gaining wide popularity; their creation is dictated by new trends in the macro-environment;...

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Bibliographic Details
Main Authors: T. V. Pashchenko, N. N. Shakirova
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2023-01-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/499