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TECHNIQUE OF THE ANALYSIS OF MATERIAL AND PRODUCTION STOCKS IN THE ORGANIZATIONS OF MOTOR TRANSPORT UPON TRANSITION TO IFRS

Abstract

In article the purposes, tasks, the main information sources of the analysis financially – production stocks are considered, requirements imposed to their account according to the Russian and international standards, and also stages of transformation of registration data for carrying out the analysis are analysed.

About the Author

Isabella E. Vinnikova
MADI
Russian Federation
Ph. D., associate professor


References

1. Prikaz Minfina RF ot 09.06.2001 no 44n (red. ot 25.10.2010) «Ob utverzhdenii Polozheniya po buhgalterskomu uchetu «Uchet material'no-proizvodstvennyh zapasov» PBU 5/01, URL: http://www.consultant.ru/document/cons_doc_LAW_107302/

2. Zhidkova M.A. Vestnik Rossiiskogo novogo universiteta, 2012, no. 2, pp. 118–120.

3. Zhidkova M.A. Otraslevye osobennosti buhgalterskogo ucheta na predpriyatiyah avtotransporta: monografiya (Industry-specific accounting at the enterprises of motor transport), Moscow, 2012.

4. Politkovskaya I.V. Avtotransportnoe predpriyatie, 2014, no. 3, pp. 28–32.


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ISSN 2409-7217 (Online)