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International Accounting
 

Problems of formation of systematized information on stocks in domestic and foreign financial statements

Vol. 15, Iss. 29, AUGUST 2012

Available online: 3 August 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Sapozhnikova N.G. Doctor of Economic Sciences, Professor of department "Accounting", the Voronezh State University
sapozh@yandex.ru

Volkova J.B. PhD in Economics, Associate Professor of the accounting chair, the Voronezh State University
j.b.volkova@mail.ru

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

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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