The procedure for recording the transactions for the acceptance and transfer of a concession object provided that they are off-balance sheet displayed

The article analyzes the works of domestic and international scientists in which the issues of development of accounting were raised in accordance with the provisions of international standards of financial reporting. The evolution and need for standards of their application in different countries o...

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Bibliographic Details
Main Author: V.V. Kovalchuk
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2019-03-01
Series:Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
Subjects:
Online Access:http://pbo.ztu.edu.ua/article/view/167019/166474