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Електронний архів Житомирського державного технологічного університету

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Title ??????? ????????? ????????????? ?????? ??????????? ? ???????? ??????????? ???????
Accounting reflection companies in the financial crisis
 
Creator ?????????, ?.?
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Vugivska, I.M.
Grabchuk, I.L.
Zelenina, O.O.
 
Subject ????????????? ????
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account
bond
bonds accounting company
 
Description ?????????????? ? ?????? ?????? ?????????????, ?????????????? ?????, ??????, ??????, ??????????????? ???????? ? ?????? ????????????????? ??????????????? ? ???????????? ????????? ???????? ????????? ???????? ?? ??????????? ???????? ???????? ????? ??????? ?????????. ???????????? ??????????? ????????????????? ????????????? ????????????? ??????? ????????????? ????????? ????????? ?? ??????? ?????????. ? ????? ?????????????? ?????? ?????????? ???????? ?????????? ????????? ? ??????????? ????? ?????? ? ????? ????????? ?? ????? 62 ?????????????? ???????? ?????? ??????? ? ????????? ? ???? ?????????? 623 ?????????????? ?? ????????????? ???????????, 624 ??????? ?? ????????????? ???????????, 625 ???????? ?? ?????????? ????????????? ????????????, ??? ????????? ????????? ?????? ????????????? ?????????? ? ??????????????? ????????? ? ????????? ??????? ????????, ?????????????? ?? ?????? ????????????? ????????????????? ???????. ?????? ????? ????????? ??????? ???????, ??? ????? ?? ????? ?????????, ??????????? ?????????????, ???????? ????????? ?? ??????: ???????????? ? ?????????????. ???????????? ??????? ???????? ????????? ????????????? ????????? ?? ???????????? ????????? ???????? ??????????, ??? ?????? ???????? ????????? ? ????????????? ????? ????????????? ?????? ???????????.
In this paper specification methods, the dialectical method of analysis, synthesis, abstraction underlying the improvement of organizational and methodological provisions reflect your transactions on corporate bonds.
Neglecting applicable law companies use short-term bond issue prevents their display Customer registration. In order to address these issues proposed changes to the existing chart of accounts in part reflected in the account 62 short-term debt securities open to it subaccounts 623 ?Liabilities for short-term bonds? 624 ?Award for short-term bonds? 625 ?Discount on issued short-term bonds? which would increase the level of analyticity information on the operations of debt securities information provision, formed on the basis of reasonable methodological approach.
Analysis of the market for Ukraine showed that a type of bonds that are issued by companies, are bonds for the term: long term and short term. Research your order display short-term bonds at the enterprise to obtain the conclusion that the only method reflect the accounting bond is absent.
 
Date 2016-03-14T11:44:50Z
2016-03-14T11:44:50Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/1894
 
Language ru
 
Relation ?????? ????. ?????: ?????????? ?????;1(71)
 
Publisher ????