ACCOUNTING FOR THE FORMATION OF RESERVES FOR ASSETS AND ITS IMPROVEMENT
DOI:
https://doi.org/10.55439/EIT/vol12_iss3/i3Keywords:
loss reserve, loss assessment, accounts receivable, accounts receivable, assets, balance sheet, profit or loss and other summary reportsAbstract
The article presents an opinion on the correct formation of a reserve for compensation of losses in the event of possible losses on the assets of business entities. Proposals and recommendations have also been developed that have theoretical, scientific and practical significance for improving their accounting.
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