Publication: Accounting of reserves: experience of the republic of Belarus and international practice
Abstract
Description
МАСЬКО, Людмила, ГРУЗД, Надежда. Accounting of reserves: experience of the republic of Belarus and international practice. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 279-282. ISBN 978-9975-75-895-6.
In this article, the essence of reserves, as well as the situation on their creation, is considered. On the basis of the study, a comparative study of reserves in the Republic of Belarus and international practice is presented. JEL: M41
In this article, the essence of reserves, as well as the situation on their creation, is considered. On the basis of the study, a comparative study of reserves in the Republic of Belarus and international practice is presented. JEL: M41
Keywords
essence of reserves, accounting, international practice, comparative characteristics