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IMPROVEMENT OF ANALYTICAL PROCEDURES FOR COMPLETENESS AND TIMELINESS OF FORMATION OF RESERVES AT AGRICULTURAL ENTERPRISES
2021
International Journal of Innovative Technologies in Economy
The article is devoted to the substantiation of scientific and theoretical provisions and recommendations for the improvement of accounting and analytical procedures for the formation of reserves at an agricultural enterprise to ensure the reliability of determining the financial results of their activities. The methodological approach to the formation of reserves in the traditional models of accounting in agricultural enterprises is analyzed. Generalized concepts of formation and use of
doi:10.31435/rsglobal_ijite/30032021/7427
fatcat:5svg3ijl25cixczpah7akkwlt4