2010, № 2

Tuyakova Z.S., Tuyakova V.B. ANALYSIS OF EXPENSES CAPITALIZATION CONSEQUENCES AT ACCOUNTING OF STANDING ENTERPRISEThis article is devoted to the most important consequences of action of activity continuity admission — capitalization of expenses at the modern accounting. In this article different approaches to the transformation of expenses in native accounting are summarized, consequences of using of different methods of capitalization on information forming at accounting and book-keeping are analyzed. The authors systematize the character of these influences on financial result and financial condition of economic subject and prove the choice of one or another method of capitalization of expenses depending on conditions of enterprise’s functioning and its further strategy of development.Key words: expenses, capitalization, re-capitalization, de-capitalization, activity continuity admission, ways of reserves appraisal, ways of amortization, financial reporting, users of reporting.

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About this article

Authors: Tuyakova Z.S., Tuyakova V.B.

Year: 2010

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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