Primary account reserves on enterprises
With a help of analysis was noticed that documentation of the transactions with the
provisions of enterprises is imperfect. In practice, businesses are experiencing problems related to
the lack of regulatory documents, which are necessary for the creation and use of specific reserves.
The main source documents for accounting reserve is an accounting statement and calculations
accounting. These documents are drawn up in any form and may not be adapted to the
information needs of users. These primary documents can also cause doubt in recognition of the