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