Legislative and regulatory regulation of the accounting of material and production reserves

This article is devoted to the study of legislative and regulatory regulation of accounting of inventories. In the conditions of a market economy, the question of organizing operational control and management of inventories of material resources at the enterprise according to the legislative and regulatory regulations of the Russian Federation becomes urgent. To solve this problem to some extent contributes to a well-developed system of accounting and analysis of inventories, as well as the study of the basic legislative acts and existing laws of the Russian Federation.