ОТЧЕТНЫЙ ПЕРИОД В БУХГАЛТЕРСКОМ (ФИНАНСОВОМ) УЧЕТЕ И ОПРЕДЕЛЕНИЕ ПОСЛЕДНЕЙ ОТЧЕТНОЙ ДАТЫ (Reporting Period in Accounting (Financial) Accounting and Determination of the Last Reporting Date)
AO Journal, 2019
11 Pages Posted: 9 Nov 2019
Date Written: January 14, 2019
Abstract
Russian Abstract: Для ряда корпоративных процедур необходимо определить балансовую стоимость активов на последнюю отчетную дату, предшествующую этой корпоративной процедуре.
English Abstract: For a number of corporate procedures, it is necessary to determine the carrying amount of assets at the last reporting date preceding this corporate procedure.
Note: Downloadable document is in Russian.
Keywords: Member, shareholder, business entity, balance sheet, asset, annual financial statements, interim financial statements
JEL Classification: C15, G30-32
Suggested Citation: Suggested Citation
Glushetskiy, Andrei, ОТЧЕТНЫЙ ПЕРИОД В БУХГАЛТЕРСКОМ (ФИНАНСОВОМ) УЧЕТЕ И ОПРЕДЕЛЕНИЕ ПОСЛЕДНЕЙ ОТЧЕТНОЙ ДАТЫ (Reporting Period in Accounting (Financial) Accounting and Determination of the Last Reporting Date) (January 14, 2019). AO Journal, 2019, Available at SSRN: https://ssrn.com/abstract=3477550 or http://dx.doi.org/10.2139/ssrn.3477550
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.