Scientific and practical journal
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Regional Economy
   



Nashkerska Halyna Volodymyrivna



Nashkerska Halyna Volodymyrivna

Ph.D. of Economics, Associate Professor

Associate Professor of the Department of accounting and audit of the Faculty of Economics of the Ivan Franko National University of Lviv

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Publications



Repository of Institute of Regional Research Nashkerska, G. V. (2008). Osoblyvosti vyznannya ta otsinyuvannya umovnykh zobovyazan' [Peculiarities of Acknowledgement and Measurement of the Conditional Liabilities]. Rehional'na ekonomika - Regional Economy, 50(4), 141-150. [in Ukrainian]. 

Interpretation and methods of measurement of the conditional liabilities, influencing future operation have been determined. Research of differences between liabilities, contingent liabilities and provisions has been serried out, Conditions of their acknowledgement and measurement at financial reports have been determined. 
provision, contingent liabilities, liability, acknowledgement, accounting recognition, discount value 


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