Comparative characteristics of methods of cost accounting for production of products in national practice and IFRS
Автор: Drogina T.A., Grekova V.A.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 11-1 (27), 2018 года.
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This article discusses the comparative characteristics of the methods of accounting for the cost of production in national accounting and IFRS. We study the similarities and differences of the two types of accounting. The concept of "costs", cost elements, as well as their compliance with certain international standards are considered. The figures show the methods of cost accounting, describes in detail their characteristics and comparison.
Costs, international standards, national practice, ifrs, similarities and differences, cost elements, methods
Короткий адрес: https://sciup.org/140280349
IDR: 140280349