Koryahin, Maksym; Plotnichenko, Iryna - In: Accounting and Finance (2014) 2, pp. 24-31
The Article covers the issues of improving incomes, outcomes and financial results reflection accounting methodology in … the system of subaccounts (analytical accounts) for incomes, outcomes and financial results accounting allowing for … financial results formation in accounting has been proposed within on-line and off-line frames. According to the authors, the …