Total number
Full text
Total number
Full text
Number of local repositories
Full text
2113U006848,
Стаття
Valuation and recognition of income recognized at a rate higher than market in the accounting of a commercial bank
Нікуліна Н. Д.
Nikulina N.
01-01-2013
Харківський національний економічний університет імені Семена Кузнеця
http://www.repository.hneu.edu.ua/jspui/handle/123456789/4199
ХНЕУ ім. С. Кузнеця
Розглянуто підходи до визначення та відображення в бухгалтерському обліку доходів від наданих кредитів, розміщених вкладів (депозитів) за ціною, що відрізняється від ринкової. Розроблено шляхи та пропозиції щодо відображення таких доходів в управлінському обліку банку.
2025-12-24
Updated: 2025-12-25
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