%0 Journal Article
%T Methodical approaches to formation provisions in accounting (on the example vacation pay accrual, plant and equipment)
%A Logvinov, E..
%A Semenova, A.N.
%K provisions, accounting, PBU 8/2010, provision for vacation pay, a provision for repair of fixed assets, accounting policies, materiality
%J Journal of economic studies
%D 2016
%N 2
%P 0
%I INFRA-M Academic Publishing LLC.