+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

The effect of differences in accounting for inventory in accordance with international and Russian standards on financial indicators of organizations

Vol. 14, Iss. 21, JUNE 2011

Available online: 7 June 2011

Subject Heading: PROBLEMS OF THE ACCOUNT

JEL Classification: 

Shtefan M.A. associate professor, the head of chair «Accounting, analysis and audit» National Research University Higher School of Economics - N. Novgorod
shtefanmaria@yandex.ru

The author of this article compares the rules of accounting and disclosure in the financial (accounting) statements of the inventories according to the international and local standards, estimates the impact of differences between the applied rules on the financial condition of the organization.

Keywords: inventories, cost, net realizable value, the fair value, accounting and financial reporting standards, financial condition of the organization, analysis

View all articles of issue

 

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

Journal current issue

Vol. 27, Iss. 3
March 2024

Archive