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COMPARATIVE CHARACTERISTICS OF PBU 5/01 “ACCOUNTING OF INVENTORIES” AND IFRS (IAS) 2 “INVENTORIES”
Fatikhova Gulfiya Nafisovna
Kazan Federal University
second-year student of a magistracy
Kazan Federal University
second-year student of a magistracy
Abstract
In this article features of the organization of accounting of material and production stocks are considered. Characteristics of the international and Russian standards according to the accounting of stocks are compared. Similarities and differences of domestic and international practice of conducting accounting of material and production stocks are disclosed.
Keywords: accounting rules, cost, international financial reporting standards, inventories
Category: 08.00.00 Economics
Article reference:
Comparative characteristics of PBU 5/01 "Accounting of inventories" and IFRS (IAS) 2 "Inventories" // Modern scientific researches and innovations. 2017. № 3 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/03/79867
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