THE ACCOUNTING OF OTHER OPERATING EXPENSES: THE THEORETICAL AND PRACTICAL ASPECTS
Journal Title: Экономика и финансы - Year 2013, Vol 1, Issue 12
Abstract
The article represents the theoretical approaches to the accounting and disclosures the other operating expenses in the financial statements. The author’s interpretation of “the other operating expense”" is given. The expenditure’s classification for the administrative purposes is supplemented. The directions and measures for the improvement of analytical accounting and the order of the accounting policies regarding the studied costs are suggested in the article.
Authors and Affiliations
Y. Y. Cheban
Keywords
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- EP ID EP216137
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