ACCOUNTING OF PRODUCTION STOCKS BY NATIONAL ACCOUNTING STANDARDS AND IAS: COMPARATIVE CHARACTERISTICS
Journal Title: Молодий вчений - Year 2018, Vol 1, Issue 53
Abstract
In the article are considered the peculiarities of accounting of production reserves by domestic and international standards. The comparative characteristics between the accounting of production reserves for National Standard of Accounting 9 and IAS 2 are given. In particular, the difference in the classification of reserves, their estimation and in the reflection of exchange differences arising in the formation of prime cost is indicated. The article also compares the methods for determining the cost of production according to national and international standards.
Authors and Affiliations
V. N. Sharmanska, P. V. Novytskyi
Keywords
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