ESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING
The Russian legal framework for accounting of estimated reserves and estimated liabilities of commercial organizations for the existing terminology space, the problems of correlation of the economic essence of these accounting categories and current legislation, the value of correct application of t...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-07-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2232 |