%0 Journal Article
%T Improvement of accounting methods for formation of provisions for future restructuring costs
%A Tereschenko, V.S.
%K Restructuring of the company, provision for future restructuring costs, restructuring plan, provisioning mechanism, estimated calculation method, constructive obligation.
%J Journal of economic studies
%D 2017
%N 3
%P 7
%I INFRA-M Academic Publishing LLC.