Home  Journals  International Accounting  11(143) - 2010 September

Estimation of the goods and accounting operations for disposals of goods in foreign practice

Available online: 17 September 2010

Subject Heading: Foreign experience

JEL Classification: 

We consider the valuation of goods in the preparation of financial statements, the account of price discounts at sale of goods, the account of return of the sold goods, the account of the tax to an added value on acquisition and sale of goods operations, methods of valuation of the goods at leaving. The examples that illustrate the reflection of the data in the system of the financial accounting and reporting are resulted. The general and distinctive feature of foreign methods of valuation of the goods against the accounting methods of recording that can be admissible by Russian accounting standards are named.

Keywords: estimation of the goods, net price of sales, the cost price of the goods, impairment, financial statements, accounts

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ISSN 2311-9381 (Online)
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