UCHET FAKTOV IZMENENIYA YURIDICHESKOGO, EKONOMICHESKOGO I BUHGALTERSKOGO SODERZHANIYA OBYAZATEL'STV
Abstract and keywords
Abstract (English):
Obligations shall be fulfilled properly in accordance with the terms agreements, requirements of the law, other legal acts, and in the absence of such conditions and requirements - according to business customs. In article legal, economic and accounting contents of liabilities and accounting of the facts of their change are in detail considered.

Keywords:
partner, free credit, delict, agents, correspondents
Text
Obligations shall be fulfilled properly in accordance with the terms agreements, requirements of the law, other legal acts, and in the absence of such conditions and requirements - according to business customs. In article legal, economic and accounting contents of liabilities and accounting of the facts of their change are in detail considered.
References

1. Grazhdanskiy kodeks Rossiyskoy Federacii (chast' pervaya i vtoraya).

2. Federal'nyy zakon «O buhgalterskom uchete» № 402-FZ ot 06.12.2011 g.

3. Polozhenie po buhgalterskomu uchetu «Uchetnaya politika organizacii»: utverzhdeno prikazom Minfina RF 01.07.2008 g. M., 2008.

4. Bogataya I.N., Hahonova N.N. Buhgalterskiy uchet: Uchebnoe posobie. M., 2011. S. 639.

5. Zaharova R.D., Timofeeva O.V. Uchet debitorskoy i kreditorskoy zadolzhennosti predpriyatiya: Sb. nauchnyh trudov: Buhgalterskiy uchet, analiz i audit. Kizlyar, 2013. S. 278-284.

6. Surin E.E. Upravlencheskiy uchet // Centr upravleniya finansami «Center-yf.ru», 24.09.2012.

7. Sokolov Ya.V. Buhgalterskiy uchet kak summa faktov hozyaystvennoy zhizni. M: Magistr, INFRA M., 2013.

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