Home  Journals  International Accounting  14(146) - 2010 October

Problems of perfection accounting of inventories and their reflection in the reporting at the agricultural enterprises in conditions of transition to the methodology IFRS

Available online: 19 October 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The article discusses about research of existing distinctions in accounting of inventories in Russian and international standards. In the article shows various methods of an estimation inventories and their application. Also explain perspective of development of the accounting reporting and necessary procedures for reflexion of inventories in the accounting and reporting of the agricultural enterprises on the basis of methodology IFRS and requirement of modern market economy.

Keywords: accounting, inventories, agricultural, international, standards, reporting

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

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