Open AccessAccounting of liability of the enterprise under national and international accounting standards.
Author(s) -
Олена Коба,
Yuliia Myronova,
Ilona Siroshtan
Publication year - 2019
Publication title -
ekonomìka ì regìon
Language(s) - English
Resource type - Journals
eISSN - 2414-0538
pISSN - 2218-1199
DOI - 10.26906/eir.2019.2(73).1632
Subject(s) - accounting , normative , national accounts , context (archaeology) , accounting information system , positive accounting , liability , reflection (computer programming) , business , interpretation (philosophy) , accounting standard , object (grammar) , management accounting , order (exchange) , financial accounting , political science , computer science , law , finance , geography , archaeology , artificial intelligence , programming language
The article deals with the order of formation of information and reflection of operations on accounting of obligations of the enterprise in accordance with the norms of national and international accounting standards. The comparative analysis of normative documents in the context of the interpretation of the essence, recognition and classification of obligations of the enterprise is carried out. The common and distinctive features of the method of accounting for the given object are established.