Accounting aspects of the formation and use of estimated reserves as one of the factors for ensuring the reliability of financial statements

UDC 657

Authors

Goryachikh S.P., Pechenkin K.A.

Abstract

The article discusses the theoretical and methodological aspects of accounting for reserves for accounting and tax accounting, explores the status of accounting for reserves on the example of a specific organization and suggests directions for its improvement.

Keywords

reserves, accounting, tax accounting.