Accounting on off-balance accounts in 2020
Автор: Gafurova L.S.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 4 (71), 2020 года.
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Resume: This article reveals the concept of off-balance sheet accounts, gives a concept of what kind of information is reflected in them. The necessity of using off-balance accounts by organizations is disclosed, as well as the characteristics of accounting for them are described. The article provides a grouping of off-balance sheet items
Off-balance accounts, property of the organization, leased fixed assets, property received for non-repayable use, property accepted for safekeeping, special equipment
Короткий адрес: https://sciup.org/140251870
IDR: 140251870
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