Accounting estimates of profit before Distribution

Authors

  • Iryna Kovtun

Keywords:

concept of capital, accounting estimates, historical cost, fair value, profits available for distribution, increment of net assets

Abstract

The article analyzes the procedure of accounting estimates made for profits available for distribution according to the institutional requirements are listed disadvantages. Reasoned measures that increase the objectivity of accounting estimates made for profits e available for distribution

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Published

2018-03-21

Issue

No. 24 (2013): SCIENTIFIC NOTES OF OSTROH ACADEMY NATIONAL UNIVERSITY, SERIES "ECONOMICS"

Section

Accounting, analysis and audit