Long-Term Receivables and Liabilities in Accounting and Reporting
The purpose of the article is to disclose the types of long-term debt liabilities, which need to be evaluated at the balance sheet date at their present value, to substantiate the procedure for calculating the present value and reflecting of accounting differences in accounting system. The requireme...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Institute of Accounting and Finance
2020-09-01
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| Series: | Облік і фінанси |
| Subjects: | |
| Online Access: | http://www.afj.org.ua/pdf/765-dovgostrokovi-debitorska-zaborgovanist-ta-zobov-yazannya-v-obliku-ta-zvitnosti.pdf |