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Vol 90
Pages:
82-87
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RUS
Article

Separate balance sheet - an important tool for improving the intra-unit economic accountability

Authors:
M. A. Schwartz
Date submitted:
1981-01-03
Date accepted:
1981-03-10
Date published:
1981-05-11

Abstract

A necessary prerequisite for the organization of self-financing relations is the isolation of the property of the relevant unit. In the most complete form, such isolation is possible when this division is allocated to the balance sheet (associations - on a complete, production units - on a separate) ....

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