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Order of the estimation and reflection in the reporting of commodity stocks according to the international and russian standards of the account

Satsuk Tatyana Pavlovna  (Doctor of Economic Sciences, professor, FGBOU ВПО "Krasnoyarsk State Trade and Economic Institute")

The author carries out comparison of rules of the account and reflection of commodity stocks in the financial reporting according to the international and Russian standards, influence of distinctions in applied rules on indicators the organizations reflected in the reporting is estimated.

Keywords:Commodity stocks, International Financial Reporting Standards, the Russian standards of the account, the cost price of sales, estimation of commodity stocks.
 

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Citation link:
Satsuk T. P. Order of the estimation and reflection in the reporting of commodity stocks according to the international and russian standards of the account // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2012. -№02. -С. 66-68
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