Comparative analysis of PBU 5/01 "Accounting of inventories" and IAS 2 "Inventory"
Автор: Kochedykov A.A.
Журнал: Мировая наука @science-j
Рубрика: Основной раздел
Статья в выпуске: 4 (13), 2018 года.
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The article is devoted to a comparative analysis of accounting of inventories by Russian and international standards, definitions, classification, methods of estimation at receipt and leaving of stocks are resulted. The main similarities and differences in inventory accounting for PBU 5/01 and IAS 2 are revealed.
Inventory, accounting, pbu, ias, assets, inventory valuation
Короткий адрес: https://sciup.org/140263430
IDR: 140263430
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