整合会计原则储备制度作为防范风险的一种机制

Modern problems of an economic safety, accounting and the right in the Russian Federation. Vol.2 Pub Date : 2018-11-19 DOI:10.26526/CONFERENCEARTICLE_5C50607EC35A04.57893569

Татьяна Щербакова, T. Scherbakova, Влада Калмыкова, V. Kalmykova

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引用次数: 0

摘要

本文论述了储备制度会计的会计原则、税收原则和战略管理原则，以及它们之间的相互融合。在分析企业防范可能发生事故风险的常用方法的基础上，对各单位在核算中反映的选项进行了考虑。提供了以确保国际财务报告准则要求的实施为导向的企业储备制度的会计核算制度。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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INTEGRATION OF ACCOUNTING PRINCIPLES RESERVE SYSTEM AS A MECHANISM OF PROTECTION AGAINST THE RISK

The article deals with the accounting, tax and strategic management principles of accounting of the reserve system, as well as their integration with each other. Options of reflection of units in the account, on the basis of the analysis of the used methods of protection of the enterprise from possible risks to suffer accident are considered. The system of accounting of the reserve system of the enterprises directed on ensuring implementation of requirements of IFRS is offered.

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Modern problems of an economic safety, accounting and the right in the Russian Federation. Vol.2

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