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Technique of the accounting of operations of a mortgage of the enterprise as property complex

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Pages: 
156-160
UDC Code: 
657.42:336.648
Authors: 
Ivanovskaya A Candidate of Economic Sciences  (anna_ivanovski@mail.ru )

The present paper offers two options for organization of separate accounting transactions related to property complex referred to a mortgage. The first option assumes allocation of analytical accounts "The put enterprise" to accounts of the accounting of property and obligations of the put property complex, the second provides allocation of all operations with the put property complex on separate balance. Each of the offered approaches has the scope and provides formation of operational information about the balance cost of net assets of the put property complex necessary for the purposes of control of observance of terms of the contract about a mortgage and disclosures of information in financial statements.

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References: 
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