Comparative characteristics of PBU 5/01 "Accounting of inventories" and IAS 2 "Inventory"
Автор: Mukhametshina R.D., Nikitina N.N.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 4 (32), 2019 года.
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The article deals with the main aspects of the reflection of reserves in the accounting of Russian and international standards; a comparative analysis of PBU5/01 "Accounting of inventories" and IFRS 2 "Reserves", as well as similarities and differences.
Accounting, stocks, pbu, ifrs, valuation, cost
Короткий адрес: https://sciup.org/140286297
IDR: 140286297
Статья научная
