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...

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Hlavní autor: O. A. Ageeva
Médium: Artigo
Jazyk:Russo
Vydáno: Publishing House of the State University of Management 2020-05-01
Edice:Вестник университета
Témata:
stocks
costs
expenses
financial reporting
capital cycle
procurement
production
sales
On-line přístup:https://vestnik.guu.ru/jour/article/view/2141
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