Methodological problems of accounting received discounts

The article contains the already existing approaches to business and financial accounting of the discounts, acquired by the discount-receiver, analyzes their advantages and disadvantages from the perspective of their correspondence with the active legislation and economic content of the discounts op...
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Autor*in:	Shishkina Anna Vladimirovna [verfasserIn]

Format:	E-Artikel
Sprache:	Russisch

Erschienen:	2015

Schlagwörter:	discount discount-receiver discount-giver business accounting means of accounting

Übergeordnetes Werk:	In: Sovremennye Tehnologii Upravleniâ - Международный центр научно-исследовательских проектов, 2017, (2015)
Übergeordnetes Werk:	year:2015

Links:	Link aufrufen Link aufrufen Journal toc

Katalog-ID:	DOAJ022468374

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abstract	The article contains the already existing approaches to business and financial accounting of the discounts, acquired by the discount-receiver, analyzes their advantages and disadvantages from the perspective of their correspondence with the active legislation and economic content of the discounts operations. The article also covers the problem of the absence of patterns for accounting discounting operations which would altogether pass the standard ФЗ [FZ] “On accounting”, Accounting Regulations requirements, and interest of the concerned external users.
abstractGer	The article contains the already existing approaches to business and financial accounting of the discounts, acquired by the discount-receiver, analyzes their advantages and disadvantages from the perspective of their correspondence with the active legislation and economic content of the discounts operations. The article also covers the problem of the absence of patterns for accounting discounting operations which would altogether pass the standard ФЗ [FZ] “On accounting”, Accounting Regulations requirements, and interest of the concerned external users.
abstract_unstemmed	The article contains the already existing approaches to business and financial accounting of the discounts, acquired by the discount-receiver, analyzes their advantages and disadvantages from the perspective of their correspondence with the active legislation and economic content of the discounts operations. The article also covers the problem of the absence of patterns for accounting discounting operations which would altogether pass the standard ФЗ [FZ] “On accounting”, Accounting Regulations requirements, and interest of the concerned external users.
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