INTERRELATION OF CONCEPTUAL CATEGORIES “STOCKS”, “COSTS” AND “EXPENSES” AND SEQUENCE OF PRESENTING THEM IN THE FINANCIAL REPORTING

The article is devoted to the study of three conceptual categories of accounting: stocks, costs and expenses, in their interrelation defined by the sequence in which they are presented in financial reporting in accordance with three stages of the capital cycle: procurement – production - sales. The...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autor principal: O. A. Ageeva
Formato: Artigo
Lenguaje:Russo
Publicado: Publishing House of the State University of Management 2020-05-01
Colección:Вестник университета
Materias:
stocks
costs
expenses
financial reporting
capital cycle
procurement
production
sales
Acceso en línea:https://vestnik.guu.ru/jour/article/view/2141
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!

Ejemplares similares