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НАУКОВІ ПІДХОДИ ДО ВИЗНАЧЕННЯ ПОНЯТТЯ “ПАСИВ” В ОБЛІКОВО-ЕКОНОМІЧНІЙ ЛІТЕРАТУРІ // Scientific approaches to defining “liabilities” in accounting and economic literature

Author

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  • Петренко, Наталія Іванівна

    (Житомирський державний технологічний університет)

Abstract

The process of historical and accounting evolution of the concept “liability” has been researched as well as present-day features of the Balance Sheet liabilities has been disclosed as well as the authors’ approach to interpreting the concept of liability as an accounting and economic category has been suggested. Досліджено процес історико-облікової еволюції поняття “пасиву”, розкрито сучасні ознаки пасиву балансу, запропоновано власний підхід до трактування поняття пасиву як обліково-економічної категорії.

Suggested Citation

  • Петренко, Наталія Іванівна, 275. "НАУКОВІ ПІДХОДИ ДО ВИЗНАЧЕННЯ ПОНЯТТЯ “ПАСИВ” В ОБЛІКОВО-ЕКОНОМІЧНІЙ ЛІТЕРАТУРІ // Scientific approaches to defining “liabilities” in accounting and economic literature," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 2011(2).
  • Handle: RePEc:scn:000pbo:47267
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