LITMIR.BIZ

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значения активов, обязательств, доходов, расходов и иных показателей, прочеркиваются (в типовых формах) или не приводятся (в формах, разработанных самостоятельно, и в пояснительной записке). Показатели, имеющие отрицательное значение, а также вычитаемые из других величин при подсчете промежуточных и итоговых данных указывают в круглых скобках. В бухгалтерской (финансовой) отчетности подчистки и помарки не допускаются.

      Конец ознакомительного фрагмента.

      Текст предоставлен ООО «ЛитРес».

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