НОВЫЕ ПОДХОДЫ К УЧЕТУ И ОТРАЖЕНИЮ В ОТЧЕТНОСТИ МАТЕРИАЛЬНО-ПРОИЗВОДСТВЕННЫХ ЗАПАСОВ

Translated title of the contribution: New approaches to accounting and refl ection in the accounting of material production inventories

Research output: Contribution to journalArticle

Abstract

To improve the effi ciency of the process of reforming the Russian accounting system Ministry of Finance of Russia plans till the end of 2014 to adopt the draft regulations on accounting, including «Accounting for Inventories», which is close to IAS. This will require adaptation of accounting processes under the new rules, namely: accounting policies, analytical accounting system and primary records, schedule of documents and job descriptions need to be revised. This fact determines the urgency of the matter, which is considered in the present paper.
Translated title of the contributionNew approaches to accounting and refl ection in the accounting of material production inventories
Original languageRussian
Pages (from-to)20-30
JournalБухучет в строительных организациях
Issue number6
Publication statusPublished - 2014

GRNTI

  • 06.35.00

Level of Research Output

  • VAK List

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