THEORETICAL ASPECTS OF PROVISIONING IN ACCOUNTING

The subject of the article is theoretical approaches to the interpretation of economic nature reserves. The aim of the study is to highlight the essence, stages of development and implementation of accounting reserves. Methodology work of this article is general scientific methods of cognition, conceptual principles of modern economic theories. Results of research. The article discusses the basic content characteristics of nature reserves in the company, the stages of their development in chronological order. Presented by one of the classifications of reserves and their value determined for accounting at the company. Scope of results of research is filed in the theoretical propositions, conclusions and recommendations can be used in the practice of the company in organizing and documenting accounting. Conclusions. Scientists analyzed the definition on the concept of reserves is noticeable that nowadays still remains debatable many approaches to explain their meaning. The authors try to reveal the meaning of the term «reserves» in accordance with the specifics of their field of expertise, in the implementation of major and minor problems of accounting and control. The formation of the reserves is one of the most effective tools to ensure the sustainability of enterprises and self risk. In general, there are three issues that are the basis of most modern accounting: identification, assessment and classification. Three stages of documentation process your reservation, each of which is defined by relevant documents and their characteristics, will organize a comprehensive workflow within the company for the next clear traffic management tools and resources.