Moskva, Moscow, Russian Federation
Th e number of practical accounting problems associated with various interpretations of the provisions of International Financial Reporting Standards continues to increase. Inventory accounting is no exception. Th e ambiguity of the methodological interpretation of this concept requires the implementation of reform procedures. One of the variants of possible changes, based on the formal adherence to the provisions of IAS 2 «Reserves», is considered and proposed by the author.
defi nition of stocks, accounting of stocks, stocks in the service sector, tangible and intangible reserves.
Запасы — одна из важнейших категорий бухгалтерского учета, определяющая экономическое положение организации.
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