%0 Journal Article
%T Losses: Recognition Criteria, Category Features, Interpretation 妤抉找快把我: 抗把我找快把我我 扭把我戒扶忘扶我攸, 扭把我戒扶忘抗我 抗忘找快忍抉把我我, 找把忘抗找抉志抗忘
%A Ostapenko Tatyana N.
%J Business Inform
%D 2013
%I Kharkiv National University of Economics
%X The article solves the confusion with respect to simultaneous use of the terms ※expenditures§ and ※losses§ 每 by means of the study of processes, which cause their formation. Different modern interpretations of the ※costs§ category are considered. The article provides the author＊s interpretation of the ※expenditures§ notion. It offers the author＊s own view of losses and expenditures in the system of the company economy. Features of the ※losses§ category and criteria of recognition of losses are provided with the aim to specify such a group of indicators as losses and also for better essential understanding (interpretation). Criteria of recognition of losses include: absence of their purpose, unpredictability of appearance, stipulation by risks of owning property, non-advent (non-expectation of advent) of a positive economic effect for a company. It is offered to include the following into the features of the ※losses§ category: loss of own cost by assets or liabilities, which is caused by factors that indicate that effectiveness of assets, liabilities and receivables is or will be worse than it was expected, also expression of reduction of value of inventory holdings, investments, assets or liabilities, absence of direction of their appearance (benefits). 圾 扼找忘找抆快 把快扮快扶忘 扭批找忘扶我扯忘 抉找扶抉扼我找快抖抆扶抉 抉忱扶抉志把快技快扶扶抉忍抉 批扭抉找把快忌抖快扶我攸 找快把技我扶抉志  把忘扼抒抉忱抑  我  扭抉找快把我  每 戒忘 扼折快找 我扼扼抖快忱抉志忘扶我攸 扭把抉扯快扼扼抉志, 抗抉找抉把抑快 抉忌批扼抖抉志抖我志忘攻找 我抒 扳抉把技我把抉志忘扶我快. 妤抉 把忘戒扶抑技 忘志找抉把忘技 把忘扼扼技抉找把快扶抑 扼抉志把快技快扶扶抑快 找把忘抗找抉志抗我 抗忘找快忍抉把我我  我戒忱快把忪抗我 . 妍扼批投快扼找志抖快扶忘 忘志找抉把扼抗忘攸 找把忘抗找抉志抗忘 扭抉扶攸找我攸  把忘扼抒抉忱抑 . 妤把快忱抖抉忪快扶抉 忘志找抉把扼抗抉快 志我忱快扶我快 扭抉找快把抆 我 把忘扼抒抉忱抉志 志 扼我扼找快技快 改抗抉扶抉技我抗我 扭把快忱扭把我攸找我攸. 妊 扯快抖抆攻 志抑忱快抖快扶我攸 找忘抗抉抄 忍把批扭扭抑 扭抉抗忘戒忘找快抖快抄, 抗忘抗 扭抉找快把我, 忘 找忘抗忪快 志 扯快抖攸抒 抖批折扮快忍抉 扼批投扶抉扼找扶抉忍抉 扭抉扶我技忘扶我攸 (找把忘抗找抉志抗我) 扭抉忱忘攻找扼攸 扭把我戒扶忘抗我 抗忘找快忍抉把我我  扭抉找快把我  我 抗把我找快把我我 扭把我戒扶忘扶我攸 扭抉找快把抆. 妞把我找快把我我 扭把我戒扶忘扶我攸 扭抉找快把抆 志抗抖攻折忘攻找: 抉找扼批找扼找志我快 我抒 扶忘戒扶忘折快扶我攸, 扶快扭把快忱扼抗忘戒批快技抉扼找抆 志抉戒扶我抗扶抉志快扶我攸, 抉忌批扼抖抉志抖快扶扶抉扼找抆 把我扼抗忘技我 志抖忘忱快扶我攸 我技批投快扼找志抉技, 扶快扶忘扼找批扭抖快扶我快 (扶快抉忪我忱忘扶我快 扶忘扼找批
%K expenditures
%K losses
%K assets
%K liabilities
%K 戒忘找把忘找抑
%K 扭抉找快把我
%K 忘抗找我志抑
%K 抉忌攸戒忘找快抖抆扼找志忘
%U http://www.business-inform.net/pdf/2013/6_0/325_329.pdf