Application of International Financial Reporting Standards (IFRS) when cost groups

Автор: Jambakieva Gulnora

Журнал: Бюллетень науки и практики @bulletennauki

Рубрика: Экономические науки

Статья в выпуске: 6 т.8, 2022 года.

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In the process of carrying out economic activities, deviations from the work planned for execution constantly occur, for example, due to violations of plans for the supply of raw materials and materials, insolvency of buyers, etc. the solution in this case is the correct classification of costs. And also how to correctly classify costs in accounting, we can learn from international financial reporting standards. In connection with the transition to international financial reporting standards from 2021 for domestic companies, the study of cost grouping according to IFRS becomes relevant.

Costs, expenses, cost management, prime cost

Короткий адрес: https://sciup.org/14123984

IDR: 14123984   |   DOI: 10.33619/2414-2948/79/64

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