Income and prepaid expenses

  • Natalia Glebovna Sapozhnikova Voronezh State University
  • N.Yu. Schipilova Voronezh State University
Keywords: incomes and expenditures of future periods, typology and composition of income and expenses royalty revenues, budget (target) financing

Abstract

The article discusses the formation of systematic information on incomes and expenditures of future periods, in particular the type and composition of expenditure, a reflection of facts of economic life in the accounts, the disclosure in corporate reporting.

Metrics

Metrics Loading ...

Author Biography

Natalia Glebovna Sapozhnikova, Voronezh State University

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

Published
2016-09-30
How to Cite
Sapozhnikova, N. G., & Schipilova, N. (2016). Income and prepaid expenses. Eurasian Journal of Economics and Management, (3), 132-136. Retrieved from https://journals.vsu.ru/econ/article/view/9648
Issue
No 3 (2016): July-September
Section
S