INCOMES OF THE COMMERCIAL ORGANIZATIONS: ESSENCE AND STRUCTURE
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Abstract
The economic essence of the concept "income" of commercial organizations was considered, its structure and classification was given for accounting purposes according to normative acts. The acting method of recognition of income, its essence, structure and classification was shown. The classification model of income was detailed in order to efficiently manage income: income from venture capital investments, income from investments in cash equivalents, income from restructuring of unused fixed assets, income from advertizing in the Internet.
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References
Инструкции по бухгалтерскому учету доходов и расходов : утв. постановлением М-ва финансов Респ. Беларусь 30.09.2011 г., № 102 (в ред. постановления М-ва финансов Респ. Беларусь от 31.12.2013 г., № 96) // Аналит. правовая система «Бизнес-инфо». – 2015.
Междунар. стандарт финансовой отчетности (IAS) 18 «Выручка» [Электронный ресурс] // Аналит. правовая система «Бизнес-Инфо». – 2015.
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