Короткий опис(реферат):
This article only reveals methodological features of some transaction expenses, those are possible to detect and estimate through accounting, the ones actually incurred costs recorded in primary documents and disclosed in the financial statements, but are not classified as transaction costs.
Суть розробки, основні результати:
Nitsenko, V. S. Accounting of transaction expenses of economic entities / V. S. Nitsenko, V. S. Mukoviz, O. М. Sharapa // Науковий вісник Полісся. – 2017. – № 4 (12). Ч. 2. – С. 71-78.