Home  Journals  International Accounting  10(142) - 2010 August

Accounting operations acquisition of goods in foreign practice

Available online: 20 August 2010

Subject Heading: Foreign experience

JEL Classification: 

We consider the methods for accounting of goods in financial accounting and accounting methods of procurement of goods that are used by European traders. The features of each of the accounting policies: applied accounts, performed accounting records, reporting of information in financial statements. The examples illustrating reflecting data in the system of financial accounting and reporting. Common and distinct features of the foreign methods of recording the arrival of goods against the Russian accounting methodologies are named.

Keywords: methods for accounting of goods, accounts, financial reporting, discounts, estimation of the goods

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

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