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- W72677568 abstract "Due to the adoption of the Act on Accounting 19/02 «The Accounting of Financial Investments», the regulations concerning the original price correction of the financial investments according to which the real market price may be calculated have been considerably changed. Despite the fact that the necessity to form the reserves to depreciate the financial investments is doubtless, it is very rarely performed in the enterprise activity. This is connected with the faults in the normative documents concerning the order of reserve calculation and formation, the absence of exhaustive explanation, on the basis of which the information on financial investments in financial statements will meet the requirements to be authentic and will help to estimate the real financial situation of the organization." @default.
- W72677568 created "2016-06-24" @default.
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- W72677568 date "2004-01-01" @default.
- W72677568 modified "2023-09-23" @default.
- W72677568 title "Бухгалтерский учет изменения первоначальной стоимости финансовых вложений и резерва под снижение их стоимости" @default.
- W72677568 hasPublicationYear "2004" @default.
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