Contradictions in regulations and legal acts in part of accounting of management costs in commercial organizations

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With the entry into force in 2021 of the federal accounting standard 5/2019 «Stocks», which fixed that the unfinished production of finished products, works performed or services provided include costs incurred specifically for the production of products provided for by the technological process, incomplete products that have not passed tests and technical acceptance, as well as costs, incurred for the performance of works, rendering services to other persons until the revenue from their sale is recognized, and that management expenses are not included in the cost of inventories, there were contradictions in regulatory legal acts regarding the accounting of management expenses in commercial organizations. This article examines the essence of the category of management (general economic) expenses. Excerpts from regulatory legal acts in the field of accounting for management expenses are presented, which indicate some contradictions in their provisions regarding accounting for general business expenses in commercial organizations.

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Accounting, administrative expenses, general business expenses, agricultural organizations

Короткий адрес: https://sciup.org/170208835

IDR: 170208835   |   DOI: 10.24412/2411-0450-2024-11-3-19-24

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