Full Lenght Article
Methodology of Accounting for Assets and Passives of Business Entities

Under a Creative Commons license
Open Access

Abstract

Accounting is the most important factor in business. Proper accounting means that the company is on the right track. The article deals with the concepts of assets and passives, the methodology of their accounting in the enterprise.

Keywords

Accounting
assets
enterprise
business entities
methodology
LLC
JSC
IFRS

Declarations

Conflict of Interest Statement

The author (s) declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.

References

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4. Kupriyanova L.M. Analytical support for a comprehensive assessment of the effectiveness of small business enterprises // Economics. Business. Banks. 2013. No. 3. S. 6-21.
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Bibliographic Information

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  • Submitted
    30 March 2022
  • Revised
    30 March 2022
  • Published
    30 March 2022