DIRECTIONS FOR RECOGNITION OF INVENTORIES ON THE BASIS OF THE REQUIREMENTS OF INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.31150/ajebm.v6i10.2477Keywords:
accounting, goods, inventories, cost, value, expense, reportAbstract
The recognition of inventories in production companies, their valuation and their accounting require continual improvement of modern development processes. This article presents scientific proposals and recommendations concerning the value of inventories at production enterprises, their occurrence, reflection in the composition of costs, improvement of the theoretical and methodological basis of accounting.
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References
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