Формування первісної вартості запасів власного виробництва

Krukovskiy Elena

Agricultural and Resource Economics: International Scientific E-Journal, 2016, vol. 2, issue 2

Abstract: The concept and component stocks according to national accounting standards are revealed. The procedure for forming the initial value of the stock, depending on the way they arrive at the company according to the guidelines as well as methods for evaluating stocks of own production is grounded. The methodological principles of formation of information on stocks and the disclosure of its financial statements are considered. In the article investigated the procedure of forming the original value of stocks depending on how they flow to the enterprise. Number of methods of assessment of inventory, which can be used to reflect their value in the accounting and financial reporting, and methods of evaluation of own production is characterized. Identified costs are included in the initial cost of inventories, including inventories of own production. The estimation of the definition of agricultural produce at fair value and features of its application in the enterprise is proposed by authors.

Keywords: Agribusiness; Financial Economics (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/256407/files/1 ... 1%82%D1%82%D1%8F.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:areint:256407

DOI: 10.22004/ag.econ.256407

Access Statistics for this article

More articles in Agricultural and Resource Economics: International Scientific E-Journal from Agricultural and Resource Economics: International Scientific E-Journal
Bibliographic data for series maintained by AgEcon Search ().