Disclosure of Off-Balance Sheet Accounting Data in the Enterprise’s Financial Statements

Off-balance sheet accounting data plays an important role in the management of the enterprise and should be disclosed in the reporting, because the transactions recorded on off-balance sheet accounts may in the future cause changes in the balance sheet assets, liabilities, income, expenses and finan...

Full description

Bibliographic Details
Main Authors: Nataliia Hembarska, Khrystyna Danylkiv, Khrystyna Gorbova
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2020-06-01
Series:Облік і фінанси
Subjects:
Online Access:http://www.afj.org.ua/pdf/743-rozkrittya-informacii-pozabalansovogo-obliku-u-finansoviy-zvitnosti-pidpriemstva.pdf