FEATURES OF EVALUATION OF STOCKS IN THE PUBLIC SECTOR

Journal Title: ΛΌГOΣ. МИСТЕЦТВО НАУКОВОЇ ДУМКИ - Year 2019, Vol 1, Issue 3

Abstract

The article investigates the valuation of stocks at their receipt and disposal in public sector institutions and enterprises in accordance with the NP (C) of the BOD 123 “Stocks”. The article describes the requirements for assigning assets to inventories. The methods of accounting for TSC and approaches to the allocation and write-off of TSC amounts when stocks are released are given and grounded. The disadvantages and advantages of using FIFO formula when extramed are defined.

Authors and Affiliations

Євгенія Шара, Олена Андрієнко

Keywords

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  • EP ID EP661937
  • DOI -
  • Views 145
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How To Cite

Євгенія Шара, Олена Андрієнко (2019). FEATURES OF EVALUATION OF STOCKS IN THE PUBLIC SECTOR. ΛΌГOΣ. МИСТЕЦТВО НАУКОВОЇ ДУМКИ, 1(3), 39-43. https://europub.co.uk/articles/-A-661937