Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Problems of formation of systematized information on stocks in domestic and foreign financial statements
Available online: 3 August 2012 Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS JEL Classification:
In the article theoretical and methodical aspects of harmonization of the Russian and international account systems of reform processes of the Russian accounting, and formation of organizational ensuring procedure of transformation of the reporting are considered. The main discrepancies and contradictions in approaches to the accounting of the economic operations which are carried out with stocks that promotes permission of actual problems of the international standardization of accounting are revealed. Keywords: inventories, comparative characteristic, harmonization, definition and recognition, valuation, transformation, expenses of future periods, incomplete production |
ISSN 2311-9381 (Online)
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