ESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING

The Russian legal framework for accounting of estimated reserves and estimated liabilities of commercial organizations for the existing terminology space, the problems of correlation of the economic essence of these accounting categories and current legislation, the value of correct application of t...

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Autor principal:	O. V. Zhukova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	estimated reserve estimated liability professional judgment accounting (financial) statements fas ifrs accounting balance commercial entity Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/ca90914b069f4c7b997f6e2d4d6528b1
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id	oai:doaj.org-article:ca90914b069f4c7b997f6e2d4d6528b1
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spelling	oai:doaj.org-article:ca90914b069f4c7b997f6e2d4d6528b12021-12-03T07:43:32ZESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING1816-42772686-841510.26425/1816-4277-2020-5-129-134https://doaj.org/article/ca90914b069f4c7b997f6e2d4d6528b12020-07-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2232https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The Russian legal framework for accounting of estimated reserves and estimated liabilities of commercial organizations for the existing terminology space, the problems of correlation of the economic essence of these accounting categories and current legislation, the value of correct application of terminology in accounting (financial) statements for a wide range of stakeholders has been analysed. Special attention has been paid to the distinctive features of estimated reserves and estimated liabilities in the prism of their economic essence. Based on the results of the study, proposals regarding the interpretation of the concepts of “estimated reserve” and “estimated liability” in the implementation of the program to reform the Russian system of legal regulation of accounting and preparation of accounting (financial) statements have been formulated.O. V. ZhukovaPublishing House of the State University of Managementarticleestimated reserveestimated liabilityprofessional judgmentaccounting (financial) statementsfasifrsaccounting balancecommercial entitySociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 129-134 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	estimated reserve estimated liability professional judgment accounting (financial) statements fas ifrs accounting balance commercial entity Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	estimated reserve estimated liability professional judgment accounting (financial) statements fas ifrs accounting balance commercial entity Sociology (General) HM401-1281 Economics as a science HB71-74 O. V. Zhukova ESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING
description	The Russian legal framework for accounting of estimated reserves and estimated liabilities of commercial organizations for the existing terminology space, the problems of correlation of the economic essence of these accounting categories and current legislation, the value of correct application of terminology in accounting (financial) statements for a wide range of stakeholders has been analysed. Special attention has been paid to the distinctive features of estimated reserves and estimated liabilities in the prism of their economic essence. Based on the results of the study, proposals regarding the interpretation of the concepts of “estimated reserve” and “estimated liability” in the implementation of the program to reform the Russian system of legal regulation of accounting and preparation of accounting (financial) statements have been formulated.
format	article
author	O. V. Zhukova
author_facet	O. V. Zhukova
author_sort	O. V. Zhukova
title	ESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING
title_short	ESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING
title_full	ESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING
title_fullStr	ESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING
title_full_unstemmed	ESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING
title_sort	estimated reserves and estimated liabilities: the problem of interpretation in the system of russian legal regulation of accounting
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/ca90914b069f4c7b997f6e2d4d6528b1
work_keys_str_mv	AT ovzhukova estimatedreservesandestimatedliabilitiestheproblemofinterpretationinthesystemofrussianlegalregulationofaccounting
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ESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING

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