Reflecting transfer of risks and economic benefits of foreign economic activities in accounting separately

Authors

  • Ekaterina Evgenievna Listopad Financial University under the Government of the Russian Federation

Keywords:

Assets, accounting record, off -balance-sheet account, risk report, economic benefits, risks of loss and accidental loss, title, foreign economic contract

Abstract

In this article, the practical examples reveal accounting possibilities of separate refl ection of transfer risks and economic benefi ts of the assets received within the foreign economic activity. The author has developed a method of estimating the risk of loss and accidental loss for accounting and fi nancial reporting. Th e presented information summaries various practical situations.

Author Biography

Ekaterina Evgenievna Listopad, Financial University under the Government of the Russian Federation

Ph.D. ( Economics), associate professor
Place of work, post: Financial University under the Government of the Russian Federation, Academic Department of management accounting, assistant professor

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Published

2024-02-08

How to Cite

Listopad, E. E. (2024). Reflecting transfer of risks and economic benefits of foreign economic activities in accounting separately. Russian Foreign Economic Journal, (12), 27–32. Retrieved from https://journal.vavt.ru/rfej/article/view/1807

Issue

No. 12 (2012)

Section

Финансовые проблемы

License

This work is licensed under CC BY-NC 4.0