Moskva, Moscow, Russian Federation
The article provides a retrospective analysis of the role and importance of inventory, both in the process of economic activity and in the accounting system. The transformation of the inventory from the main accounting method to one of the parity methods of accounting and preparation of accounting (financial) statements is traced. The innovations introduced by the relevant Federal Accounting Standards, which will come into force in 2025, are also analyzed. The conclusion is made about the increasing role of inventory at the present stage of development of accounting knowledge.
accounting method element, physical inventory, reliability, control, inventory requirements, static accounting, dynamic accounting
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