ОТЧЕТНЫЙ ПЕРИОД В БУХГАЛТЕРСКОМ (ФИНАНСОВОМ) УЧЕТЕ И ОПРЕДЕЛЕНИЕ ПОСЛЕДНЕЙ ОТЧЕТНОЙ ДАТЫ (Reporting Period in Accounting (Financial) Accounting and Determination of the Last Reporting Date)

AO Journal, 2019

11 Pages Posted: 9 Nov 2019

See all articles by Andrei Glushetskiy

Andrei Glushetskiy

Russian Presidential Academy of National Economy and Public Administration (RANEPA)

Date Written: January 14, 2019

Abstract

Russian Abstract: Для ряда корпоративных процедур необходимо определить балансовую стоимость активов на последнюю отчетную дату, предшествующую этой корпоративной процедуре.

English Abstract: For a number of corporate procedures, it is necessary to determine the carrying amount of assets at the last reporting date preceding this corporate procedure.

Note: Downloadable document is in Russian.

Keywords: Member, shareholder, business entity, balance sheet, asset, annual financial statements, interim financial statements

JEL Classification: C15, G30-32

Suggested Citation

Glushetskiy, Andrei, ОТЧЕТНЫЙ ПЕРИОД В БУХГАЛТЕРСКОМ (ФИНАНСОВОМ) УЧЕТЕ И ОПРЕДЕЛЕНИЕ ПОСЛЕДНЕЙ ОТЧЕТНОЙ ДАТЫ (Reporting Period in Accounting (Financial) Accounting and Determination of the Last Reporting Date) (January 14, 2019). AO Journal, 2019. Available at SSRN: https://ssrn.com/abstract=3477550 or http://dx.doi.org/10.2139/ssrn.3477550

Andrei Glushetskiy (Contact Author)

Russian Presidential Academy of National Economy and Public Administration (RANEPA) ( email )

Vernadskogo Prospect 82
Moscow, 119571
Russia

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