Reflection of information about obligations in accounting (financial) statements
The interpretation and assessment of the organization’s liabilities is important for determining the amount of equity capital, which characterizes the well'being of the owners of the organization. The author highlighted the shortcomings of the current legislation in regulating the formation of...
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| Format: | Article |
| Language: | Russian |
| Published: |
Russian Academy of Entrepreneurship
2021-12-01
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| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/1581 |
| _version_ | 1826568948745764864 |
|---|---|
| author | N. V. Tkachuk |
| author_facet | N. V. Tkachuk |
| author_sort | N. V. Tkachuk |
| collection | DOAJ |
| description | The interpretation and assessment of the organization’s liabilities is important for determining the amount of equity capital, which characterizes the well'being of the owners of the organization. The author highlighted the shortcomings of the current legislation in regulating the formation of information about the obligations of the organization. The article substantiates the incorrect use of the term «obligations» in relation to accounts payable. The analysis of the characteristics of liabilities noted in IFRS for their compliance with certain financial and business transactions. Accounts payable have been identified, which are not reflected in the accounting (financial) statements of the organization. |
| first_indexed | 2024-04-10T03:47:07Z |
| format | Article |
| id | doaj.art-4f232b5d85b345d99eb7c8c7d6c886c2 |
| institution | Directory Open Access Journal |
| issn | 2073-9885 2687-136X |
| language | Russian |
| last_indexed | 2025-03-14T11:31:33Z |
| publishDate | 2021-12-01 |
| publisher | Russian Academy of Entrepreneurship |
| record_format | Article |
| series | Путеводитель предпринимателя |
| spelling | doaj.art-4f232b5d85b345d99eb7c8c7d6c886c22025-03-02T10:02:24ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2021-12-01144919510.24182/2073-9885-2021-14-4-91-951552Reflection of information about obligations in accounting (financial) statementsN. V. Tkachuk0Saint Petersburg State Marine Technical UniversityThe interpretation and assessment of the organization’s liabilities is important for determining the amount of equity capital, which characterizes the well'being of the owners of the organization. The author highlighted the shortcomings of the current legislation in regulating the formation of information about the obligations of the organization. The article substantiates the incorrect use of the term «obligations» in relation to accounts payable. The analysis of the characteristics of liabilities noted in IFRS for their compliance with certain financial and business transactions. Accounts payable have been identified, which are not reflected in the accounting (financial) statements of the organization.https://www.pp-mag.ru/jour/article/view/1581liabilitiesaccounts payableaccounting (financial) statements |
| spellingShingle | N. V. Tkachuk Reflection of information about obligations in accounting (financial) statements Путеводитель предпринимателя liabilities accounts payable accounting (financial) statements |
| title | Reflection of information about obligations in accounting (financial) statements |
| title_full | Reflection of information about obligations in accounting (financial) statements |
| title_fullStr | Reflection of information about obligations in accounting (financial) statements |
| title_full_unstemmed | Reflection of information about obligations in accounting (financial) statements |
| title_short | Reflection of information about obligations in accounting (financial) statements |
| title_sort | reflection of information about obligations in accounting financial statements |
| topic | liabilities accounts payable accounting (financial) statements |
| url | https://www.pp-mag.ru/jour/article/view/1581 |
| work_keys_str_mv | AT nvtkachuk reflectionofinformationaboutobligationsinaccountingfinancialstatements |