???????? ????????? ?? ?????? ?????????? ?????????????? ?????????? ??????? ??????????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????? ????????? ?? ?????? ?????????? ?????????????? ?????????? ??????? ??????????
The primary documents as a basis of the information environment the hedging process |
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| Creator |
????????, ?.?.
Ksendzuk, V. |
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| Subject |
?????? ??????????
???????? ????????? ????????? ??????????? ?????????????? ????? the process of hedging the primary documents financial instruments accounting |
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| Description |
?????????? ?????? ?????????????? ???????? ?????????? ?? ???????????? ???????????? ???????? ???????? ?????????? ???????????? ?????????? ???????????. ?? ???????? ????????? ????????????? ????????? ? ??????? ?????????? ? ??????? ??????????????? ?????? ??????? ?????????? ?????????????? ???????? ????????? ?????????? ?? ????????????? ?????????? ???????? ??????? ?????????? ?? ????????????? ??????????????? ?????????? ????? ????????? ?????????? ? ??????? ????? ???? ???????????? (??????????, ??????? ?? ?????????????). ???????? ?????????? ??????????? ???????????? ??????????? ?? ????????????? ??????? ??????????????, ? ????? ?????????? ??????????? ?????????????? ??????? ??? ?????????? ?????????????.
In the article was described a process of documentation the hedging transactions and substantiated the necessity of recognition of derivative financial instruments by primary documents. On the basis of selected characteristics of the development and maintenance of documents in the system of accounting the process of hedging are analyzed the primary documents in accordance with the sequence of transactions hedging the process of hedging and proposed to use these forms of primary documents in the context of the three groups documentation (preparatory, basic and resultative). The obtained results of the research provide a systematic and integrated of the process of documentation, as well as the formation of reliable communication channels for enterprise management. |
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| Date |
2016-04-12T12:17:05Z
2016-04-12T12:17:05Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2770
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(29)
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| Publisher |
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