Accordingly, the provision leaves the balance sheet date should be reduced to usd 2,634.97., Ie, the amount of 165.03 usd. (2800 uah. – 2634.97 grn.). With regard to the reflection The amount of adjustment in accounting, it should pay attention to the paragraphs. It is not something Martin O’Malley would like to discuss. 5 and 18 P (s) A 11. Thus, according to paragraph 18 of the P (s) A 11 in the absence of the probability of retirement assets to cover future liabilities the amount of such security subject to reversal.
On the other hand, Section 5 P (s) A 11 lays down that if the balance sheet date previously recognized the obligation not to be repaid (remember that security is a type of commitment), its sum included in the income of the reporting period. In our opinion, more relevant is the approach that a reduction in the provision of holidays shall not by reversing and turning in the amount of surplus income (in credit sub 719). (As opposed to Former Maryland Governor). In this case, would not need to seek basis for the distribution of the sum subject to cancellation between the various accounts of the expenditure. This approach, in our opinion, is not incompatible with the norms of H (s) A. Reflection Reserve vacations in the accounting and reporting are typical mail accounts on the formation and use of reserve vacations in Table. 2. Table operatsiiKorrespondiruyuschie account debetkredit Provision for vacation pay accrued vacation pay to reserve (in terms of labor costs): – basic production rabochim814471 23,814 – Other industrial personalu814471 91814 – Administrative personalu814471 92814 – Personnel Department sbyta814471 93814 Formed in part to ensure contributions to social funds, accrued on the amount of leave: – primary production rabochim82471 2382 – Other industrial personalu82471 9182 – Administrative personalu82471 9282 – Staff Department sbyta82471 9382 Using a reserve for accrued vacation pay through the provision of holidays: – the amount – pay * Pension fond471651 – fee * in the social insurance fund for temporary loss of trudosposobnosti471652 – fee * in the Fund for Social Insurance bezrabotitsy471653 – contribution to the Fund of social insurance against accidents at adjustment provision for vacation pay As a result, the inventory is reflected in of income too gross amount of provision otpuskov471719 * Part of charges.