Accrual of Estimated Reserves and Estimated Liabilities and their Impact on Financial Results in the Accounting (Financial) Statements of Enterprises
The purpose of the study is to consider the problems of formation of the valuation of estimated reserves falling under the requirement of FAS 5/2019 “Reserves” the contracts (orders) recognized as obviously unprofitable or loss-making after their conclusion, as well as the impact of existing liabili...
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| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2024-06-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/614 |
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