пояснительная записка к бухгалтерскому балансу(Наряду с пояснениями к бухгалтерскому балансу. ... but desirable, that any arrears which may exist with respect to accumulated dividends should appear as a footnote or memorandum on the balance sheet. Alexander Demidov)
отражённый в балансе(Where is accrued income reported in the balance sheet? Accrued income is reported as a current asset such as accrued receivables, accrued revenues, or part ... Alexander Demidov)