Актуальные проблемы исчисления себестоимости

Каверина О. Д.

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2004, issue 4, 146-152

Abstract: This article examines the concept of «different costs for different purposes» in regards to various systems of financial and management accounting. The author also discuses several problems concerning cost accounting in the conditions of Russia's transition to the International Accounting System (IAS). The historical background of the problem is also considered.

Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:scn:003571:14595000

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