Accounting reflection companies in the financial crisis

In this paper specification methods, the dialectical method of analysis, synthesis, abstraction underlying the improvement of organizational and methodological provisions reflect your transactions on corporate bonds. Neglecting applicable law companies use short-term bond issue prevents their displ...

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Main Authors: I.M. Vugivska, I.L. Grabchuk, O.O. Zelenina
Format: Article
Language:English
Published: Zhytomyr State Technological University 2015-03-01
Series:Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki
Subjects:
Online Access:http://ven.ztu.edu.ua/article/view/51233
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author I.M. Vugivska
I.L. Grabchuk
O.O. Zelenina
author_facet I.M. Vugivska
I.L. Grabchuk
O.O. Zelenina
author_sort I.M. Vugivska
collection DOAJ
description In this paper specification methods, the dialectical method of analysis, synthesis, abstraction underlying the improvement of organizational and methodological provisions reflect your transactions on corporate bonds. Neglecting applicable law companies use short-term bond issue prevents their display Customer registration. In order to address these issues proposed changes to the existing chart of accounts in part reflected in the account 62 short-term debt securities open to it subaccounts 623 «Liabilities for short-term bonds» 624 «Award for short-term bonds» 625 «Discount on issued short-term bonds» which would increase the level of analyticity information on the operations of debt securities information provision, formed on the basis of reasonable methodological approach. Analysis of the market for Ukraine showed that a type of bonds that are issued by companies, are bonds for the term: long term and short term. Research your order display short-term bonds at the enterprise to obtain the conclusion that the only method reflect the accounting bond is absent.
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spelling doaj.art-fed9030d4abf42b2801c3f7b4132542b2022-12-22T01:22:06ZengZhytomyr State Technological UniversityVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki1728-42361728-42362015-03-011711724Accounting reflection companies in the financial crisisI.M. VugivskaI.L. GrabchukO.O. Zelenina In this paper specification methods, the dialectical method of analysis, synthesis, abstraction underlying the improvement of organizational and methodological provisions reflect your transactions on corporate bonds. Neglecting applicable law companies use short-term bond issue prevents their display Customer registration. In order to address these issues proposed changes to the existing chart of accounts in part reflected in the account 62 short-term debt securities open to it subaccounts 623 «Liabilities for short-term bonds» 624 «Award for short-term bonds» 625 «Discount on issued short-term bonds» which would increase the level of analyticity information on the operations of debt securities information provision, formed on the basis of reasonable methodological approach. Analysis of the market for Ukraine showed that a type of bonds that are issued by companies, are bonds for the term: long term and short term. Research your order display short-term bonds at the enterprise to obtain the conclusion that the only method reflect the accounting bond is absent.http://ven.ztu.edu.ua/article/view/51233accountbondbonds accounting company
spellingShingle I.M. Vugivska
I.L. Grabchuk
O.O. Zelenina
Accounting reflection companies in the financial crisis
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki
account
bond
bonds accounting company
title Accounting reflection companies in the financial crisis
title_full Accounting reflection companies in the financial crisis
title_fullStr Accounting reflection companies in the financial crisis
title_full_unstemmed Accounting reflection companies in the financial crisis
title_short Accounting reflection companies in the financial crisis
title_sort accounting reflection companies in the financial crisis
topic account
bond
bonds accounting company
url http://ven.ztu.edu.ua/article/view/51233
work_keys_str_mv AT imvugivska accountingreflectioncompaniesinthefinancialcrisis
AT ilgrabchuk accountingreflectioncompaniesinthefinancialcrisis
AT oozelenina accountingreflectioncompaniesinthefinancialcrisis