ACCOUNTING POLICY ON THE DOUBTFUL DEBT RESERVE CREATION
Journal: BULLETIN OF KSAU
№ 3
, 2015
Rubrics: EKONOMIKA
Authors:
1.
Sibirskiy federal'nyy universitet
2.
Sibirskiy federal'nyy universitet
Type:
Article
Pages:
from 134
to 138
Status:
Published
Received:
21.03.2015
Accepted:
23.03.2015
Published:
25.03.2015
Subject area:
657.22
Language:
Russian
Keywords:
accounting policy, doubtful debt reserve, accounting, tax accounting, managerial accounting
Abstract (English):
The elements of the accounting policy on the creation of the doubtful debt reserve are considered in the article. The attention is given to bookkeeping, tax and managerial accounting.
The elements of the accounting policy on the creation of the doubtful debt reserve are considered in the article. The attention is given to bookkeeping, tax and managerial accounting.
Keywords:
accounting policy, doubtful debt reserve, accounting, tax accounting, managerial accounting
accounting policy, doubtful debt reserve, accounting, tax accounting, managerial accounting
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2. Ob utverzhdenii Polozheniya po vedeniyu buhgalterskogo ucheta i buhgalterskoy otchetnosti v Rossiyskoy Federacii: prikaz Minfina RF ot 29.07.1998. № 34n (red. ot 24.12.2010). - M., 1998.
