Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The effect of differences in accounting for inventory in accordance with international and Russian standards on financial indicators of organizations
Available online: 7 June 2011 Subject Heading: PROBLEMS OF THE ACCOUNT JEL Classification:
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 |
ISSN 2311-9381 (Online)
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