Procedure for accounting for discounts on goods

When reflecting the sale of goods at a discount, it depends on the value at which the goods are accounted for (purchase or sale). As a General rule, goods purchased for sale are valued at their cost of acquisition (i.e. purchase price) (paragraph 13 PBU 5/01 "Accounting of inventories", approved by order of RF Ministry of Finance from 09.06.2001 No. 44н) .