Features of formation of the accounting policy of the enterprise in a part of accounting of manufacturing reserves
Journal Title: Економіка: реалії часу - Year 2018, Vol 5, Issue 39
Abstract
The essence of the enterprise’s production stocks is investigated in the article, the peculiarities of their accounting and the main aspects of the organization of accounting policy in the part of accounting of inventories are substantiated. The thoughts of domestic scientists regarding the inventory accounting are analyzed and summarized. The following elements of the accounting policy of production enterprises are defined: recognition of purchased (received) inventories, initial estimate, unit of inventory accounting, classification of inventory for accounting purposes, accounting method of transportation and procurement costs, methods of estimating depreciation, stock valuation at the balance sheet date, distribution base of transport and procurement costs, purpose and conditions of use of stocks, organization of storage and inventory accounting. The main features of inventory accounting for IFRS and Ukrainian Accounting standards are revealed. The main inventory goals are indicated.
Authors and Affiliations
Natalіа Selivanova, Semen Bubilich, Yana Popko
Keywords
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- EP ID EP564932
- DOI 10.5281/zenodo.2571494
- Views 65
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