Income and prepaid expenses

Authors

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.

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Author Biography

  • Natalia Glebovna Sapozhnikova, Voronezh State University

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

References

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Published

2016-09-30

Issue

No. 3 (2016): July-September

Section

S

How to Cite

Sapozhnikova, N. G., & Schipilova, N. (2016). Income and prepaid expenses. Eurasian Journal of Economics and Management, 3, 132-136. https://journals.vsu.ru/econ/article/view/9648

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