FEATURES OF ACCOUNT OF PROVISION OF LIABILITIES IN FOREIGN ECONOMIC ACTIVITY
Journal Title: Приазовський економічний вісник - Year 2018, Vol 6, Issue 11
Abstract
The article highlights the peculiarities of accounting for ensuring obligations in foreign economic activity. The order of reflection of contractual obligations is considered after external economic contracts on the accounts of off-balance sheets. Considered the terms of calculations in foreign economic activity, and penalties in case of non-compliance with legislative regulations.
Authors and Affiliations
L. M. Chernelevskyi, I. S. Shcherbatiuk
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