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International Accounting
 

Modern problems of inventory valuation in RAS and IFRS and their solutions

Vol. 16, Iss. 38, OCTOBER 2013

Available online: 24 October 2013

Subject Heading: PROBLEMS. VIEWS. SOLUTIONS

JEL Classification: 

Druzhilovskaya E.S. Lecturer, the Department of Accounting, Economic Analysis and Audit, the Nizhny Novgorod State University named after N.I.Lobachevski
druzhilovskaya@yandex.ru

In the article the modern problems of inventory valuation in the Russian and International Accounting are investigated. On the basis of the carried-out analysis the proposals on the solution of the revealed problems are presented.

Keywords: problems of inventories accounting, Russian Accounting Standards, International Financial Reporting Standards

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

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