The other income and expenses in the corporate account and the reporting

  • Natalia Glebovna Sapozhnikova Voronezh State University
  • Aleksandr Alekseevich Sokolov NLMK
Keywords: income, expenses from ordinary activities other income and expenses, estimated reserves, assets, liabilities, internal control

Abstract

Discusses the problems of definition, recognition, measurement and formation of systematized information on other income and expenses corporations.

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Author Biographies

Natalia Glebovna Sapozhnikova, Voronezh State University

Dr. Sci. (Econ.), Full Prof., Head of the Department of Accounting

Aleksandr Alekseevich Sokolov, NLMK

Dr. Sci. (Econ.)

Published
2015-06-30
How to Cite
Sapozhnikova, N. G., & Sokolov, A. A. (2015). The other income and expenses in the corporate account and the reporting. Proceedings of Voronezh State University. Series: Economics and Management, (2), 38-42. Retrieved from https://journals.vsu.ru/econ/article/view/9360