The Methodological Component of Improving the Assessment of Long-Term Debt as a Financial Instrument
Accounts receivable and payable are one of the most common types of financial instruments of agricultural enterprises. Until recently, such debt was considered a traditional accounting object with established recognition rules, cost measurement and disclosure. However, since the end of 2019, the val...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Institute of Accounting and Finance
2023-09-01
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| Series: | Облік і фінанси |
| Subjects: | |
| Online Access: | http://www.afj.org.ua/pdf/1001-metodologichniy-komponent-udoskonalennya-ocinki-dovgostrokovoi-zaborgovanosti-yak-finansovogo-instrumentu.pdf |