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Methodological problems of accounting received discounts

Business Administration

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Аннотация

The article contains the already existing approaches to business and financial accounting of the discounts, acquired by the discount-receiver, analyzes their advantages and disadvantages from the perspective of their correspondence with the active legislation and economic content of the discounts operations. The article also covers the problem of the absence of patterns for accounting discounting operations which would altogether pass the standard ФЗ [FZ] “On accounting”, Accounting Regulations requirements, and interest of the concerned external users.

Ключевые слова

discount, discount-receiver, discount-giver, business accounting, means of accounting

Рекомендуемая ссылка

. Methodological problems of accounting received discounts // Современные технологии управления. ISSN 2226-9339. — #12 (60). Номер статьи: 6006. Дата публикации: 08.12.2015. Режим доступа: https://sovman.ru/en/article/6006/

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Abstract

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Suggested citation

. // Modern Management Technology. ISSN 2226-9339. — #12 (60). Art. #  6006. Date issued: 08.12.2015. Available at: https://sovman.ru/en/article/6006/

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