Reserves as an economic category and object of accounting and analytical system
Bibliographic description of the article for the citation:
Мошкун Катерина and Алла Чухліб. Reserves as an economic category and object of accounting and analytical system//Science online: International Scientific e-zine - 2022. - №11. - https://nauka-online.com/en/publications/economy/2022/11/08-10/
Annotation: The article considers the definitions of the category "reserves" as an economic category and an object of the accounting and analytical system, reveals various approaches to determining the essence and content of reserves their classification.