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

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...

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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:	off-balance sheet accounts off-balance sheet accounting off-balance sheet items financial statements of the enterprise enterprise's information system
Online Access:	http://www.afj.org.ua/pdf/743-rozkrittya-informacii-pozabalansovogo-obliku-u-finansoviy-zvitnosti-pidpriemstva.pdf

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