Home  Journals  International Accounting  33(279) - 2013 September

Management accounting at the enterprises of winemaking in according to principles of IFRS

Available online: 7 September 2013

Subject Heading: ON WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In the article conceptual positions of building the system of management accounting, consolidated in accounting policy; influence of individual production features on certain elements of management accounting policy (methods of calculation, statement of comprehensive income for management accounting purposes, which takes into account principles of IAS) are described.

Keywords: management accounting, accounting policy, methods of calculation, statement of comprehensive income

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

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