Особливості обліку довгострокових зобов'язань за національними та міжнародними стандартами бухгалтерського обліку

Abstract

This article compares the features of accounting for long-term liabilities under national and international accounting standards. The common and distinctive features of accounting for long-term liabilities in domestic and international standards are summarized according to such criteria as the interpretation of the concept, recognition and evaluation of the object of accounting. The main differences in the structure of national and international standards are revealed. The information on long-term liabilities specified in the international standards is considered and investigated. The main regulatory changes in the accounting of long-term liabilities are highlighted and the method of reflecting these changes in the accounting policy of the enterprise is determined