Professional competence as an indicator of accounting quality
Автор: Pashchenko T.V.
Журнал: Вестник Пермского университета. Серия: Экономика @economics-psu
Рубрика: Экономика предприятия
Статья в выпуске: 3 (18), 2013 года.
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The author considers the issues of allowance formation in financial accounting, determines the main factors of their formation and suggests approaches to validate the amount of provision calculations for accounting policies.
Financial accounting, accounting reporting, professional accountant's assumption, imputations
Короткий адрес: https://sciup.org/147201648
IDR: 147201648
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