APPROACHES TO ESSENCE, CLASSIFICATION AND EVALUATION OF CURRENT LIABILITIES IN THE ENTERPRISE ACCOUNTING SYSTEM
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 5
Abstract
Proved the necessity of improving current liabilities account as an important element of the system management. Disclosed the essence of the concept of current liabilities in the accounting system of industrial enterprises. Generalized classification of current liabilities and allocated its following directions: by type; at maturity; by fulfillment of the conditions for repayment. Investigated the types and order of evaluation of the object of accounting. A list of recognition conditions of current liabilities in account is offered.
Authors and Affiliations
Y. Y. Mironova, Y. M Batsman, V. V. Yatsenko
Keywords
Related Articles
- EP ID EP217904
- DOI -
- Views 79
- Downloads 0
VERTICAL INTEGRATION AS ONE THE DIRECTIONS OF INNOVATIVE DEVELOPMENT OF ALCOHOL INDUSTRY
The article deals with theoretical approaches to the definition of vertical integration, types of vertical integration. Determined motives and advantages of vertical integration for enterprises of alcohol industry. The c...
MODELING OF THE REAL ESTATE MARKET REFLECTION WITH THE USING OF DATA MINING
The features of reflection on the real estate market are analyzed. It is investigated the causes of information reflection in the market. It is determined the factors that cause reflection on the information market still...
ECONOMICS AND PUBLIC ADMINISTRATION: INTERDISCIPLINARY CONNECTIONS
The role of public administration and good governance in the development of the economy and its stabilization is investigated. It is analyzed that for the growth of the economy it is necessary to create effective mechani...
ACTUALIZATION OF THE IMPORT SUBSTITUTION STRATEGY FOR THE INDUSTRIAL ENTERPRISES WITHIN THE COMPETITIVE ENVIRONMENT
There were investigated the theoretical and practical aspects of the development and implementation of strategies for managing industrial enterprise on the basis of import substitution. The problems that encourage domest...
ENHANCING THE EFFICIENCY OF MANAGEMENT BY USING VARIOUS MODELS OF EVALUATION
Based on the efficiencies estimation of management basic models’ research, their features and capabilities in ensuring the effective functioning of the organization are determined. The systematization of ways for increas...