Features of the reflection of inventories in the financial statements

Autor:	E. S. Vasyukova, N. V. Moskalenko, D. O. Chestnykh
Rok vydání:	2020
Předmět:	inventory Financial management HF5001-6182 inventories business.industry Irrational number accounting Business Accounting Reflection (computer graphics) Key features accounting of inventories
Zdroj:	Путеводитель предпринимателя, Vol 13, Iss 4, Pp 193-201 (2020)
ISSN:	2687-136X 2073-9885
DOI:	10.24182/2073-9885-2020-13-4-193-201
Popis:	The article reveals the concept of inventories and their role for the progressive development of an enterprise. It was revealed that incorrect and inaccurate reflection of inventories in the organization’s accounting leads to a deterioration in the financial condition of the enterprise, and irrational use — to financial losses. The key features of the reflection of inventories in the financial statements, as well as the features of the reflection of the results of their inventory are revealed. It is concluded that effective financial management at the enterprise is based on the correct reflection of inventories in the financial statements.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::54f783fc508e1bc37f49752681aaffc7 https://doi.org/10.24182/2073-9885-2020-13-4-193-201 Zobrazit plný text záznamu